Materi Pokok Akuntansi Manajemen, Universitas Terbuka. Keputusan Menteri Koperasi dan UKM nomor 96/Kep/M.KUKM/IX/2004 tentang Pedoman Standar Operasional Manajemen Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi Ikatan Akuntan Indonesia, 2002, Standart Akuntansi Indonesia, Salemba Empat, Jakarta. I, Malang, penerbit Universitas Negeri Malang, 2012 Bandung : Ikopin Press.Įkonomi Koperasi dan UKM, Abd. Keywords: Solvability, Rentability, Institution Performance.Īmbar Teguh Sulistiyani dan Rosidah, 2003, Manajemen Sumber Daya Manusia, Graha Ilmu: Yogyakarta.Īrikunto, Suharsimi. Then based on analysis of the survey and interviews concluded of institution performance of cooperatives in the city metro is good. Of the analysis can be concluded that based on the ratio of the solvability of standards in general financial performance of cooperatives in the city metro is good, based on standards and the ratio of the solvability in general financial performance of cooperatives in the city metro also is good. In this research will be conducted descriptive analysis with provide an illustration of data on the amount of data, minimum, maximum, and the average, then also all kinds of analyses the ratio based on KepMenKop and UKM No. All kinds of analyses descriptive and analysis describes a summary of research data such as the mean, standard deviations, mode of etc. Collection of samples non technique use probability sampling which is purposive the sampling method of. This study was conducted in the city metro, in this study the sample used as is 13 cooperatives in the city metro who has committed RAT accounting year 2014. 96 year of 2004? 2) the how the performance of cooperatives in the city Metro institutional based on analysis?, 3) the how the institutional design (coordination system) performance of cooperatives can be improved?. The formulation of problems in this research is: 1) The how the performance of cooperatives in the city Metro based on KepMenKop and UKM No. And for that in an effort to examine and evaluate performance of cooperatives in the process of reaching the goal is to there needs to be on the performance of the measurement of cooperative. Hence the main objective of cooperatives is to improve prosperity of the members in particular and society in general. In accordance with the cooperation that is cooperative economic activity is based on the cooperation of family.
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