Analisis Penambahan Modal Koperasi Dalam Pencapian Shu Pada KPRI Manggala Gumukmas Kabupaten Jember Periode 2010-2012

Abstract

The purpose of this research is conducted to find out the source of additional capital funds, financial reporting position after observe with the profitability ratio, and to know the results of the analysis of the capital increase in the achievement of the SHU at Mangala KPRI Gumukmas Jember 2010-2012. Type of research method that is used the method puposive. The data collection methods use documents, interviews, and observations. Analysis of the data that is used in the achievement of the SHU on KPRI Mangala use analysis profitability ratio. The results show an increase in economic profitability ratio analysis (ROI) resulted in the ratio of 4.5% in 2010, 4.8% in 2011, in 2012 to 7.45% which means sufficient good. For the results of the analysis of the profitability of equity (ROE), the Mangala KPRI Gumukmas rate ratio increased from 10.0% in 2010, 10.22% in 2011, in 2012 to 14.67% with the criteria very well. With the increase in the criteria that iss held by Mangala KPRI Gumukmas is good.