Strategi Penyehatan Keuangan koperasi susu anggota gabungan koperasi susu Indonesia daerah Jawa Timur

Ismanto, Nur (2005) Strategi Penyehatan Keuangan koperasi susu anggota gabungan koperasi susu Indonesia daerah Jawa Timur. Masters thesis, Institut Pertanian Bogor.

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Abstract

This study is intended to know financial performance of milk cooperatives as the member of Gabungan Koperasi Susu Indonesia (GKSI) in East Java Area and provided strategy of financial recovery for the cooperatives with the financial performance under average. Potential bankruptcy of business is one of financial performance want to be measured. Descriptive method with comparative study approach is used for compared towards the milk cooperatives as the member of GKSI in East Java Area. Potential bankruptcy of business is measured by searching the Z-score by using Altman models, while recovery strategy recommended by considering the result of du Pont analyze whether from operational efficiency (profit margin/PM) or effectiveness of the total asset turnover (TATO) point of views. This study provided that 39 cooperatives are still active, where five cooperatives of them have not been included in this discusion because they have the Z-score value extremely high. It also knows that from 34 cooperatives, the average Z-score is 2.68, so that 19 cooperatives are under averag. Based on ROA calculation from the 19 cooperatives, eight cooperatives of them have to be recovered their PM and TATO aspects simultaneously; seven cooperatives should be improved their performance on the PM aspect, and four cooperatives should be improved on the TATO aspect. Because 19 cooperatives having Z-score under average, then they was necessary to have financial recovery. Strategy of financial recovery such are : a) Centralizing Tight Financial Control; b) Debt Restructuring; c) Improving Strategy of Cost Reduction; d) Improving Marketing Aspect, and e) Diversifying and Extending Market of New Products.

Item Type: Thesis (Masters)
Additional Information: 5(30)ISM s.
Uncontrolled Keywords: Kesehatan keuangan, Strategi penyehatan, Koperasi susu, GKSI Jawa Timur, Model Altman, Analisi du Pont.
Subjects: Manajemen Keuangan
Depositing User: SB-IPB Library
Date Deposited: 27 Oct 2016 08:12
Last Modified: 27 Oct 2016 08:12
URI: http://repository.sb.ipb.ac.id/id/eprint/2672

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