analisis struktur kekayaan dan hubungannya...

P L i k - i r j r A ! : . A . A ! 4

T A N G G A L i

ANALISIS S T R U K T U R K E K A Y A A N DAN HUBUNGANNYA DENGAN L I K U I D I T A S PADA K O P E R A S I PEDAGANG PASAR

LEMABANG (KOPPAL) PALEMBANG

SKRIPSl

O L E H :

Nama : DEDE WIDIYANTI M M :2I 99 124 NIRM : 99 09 3220

UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S EKONOMI

2003

ANALISIS S T R U K T U R K E K A Y A A N DAN HUBUNGANNYA DENGAN LIKUIDITAS PADA KOPERASI PEDAGANG PASAR

LEMABANG (KOPPAL) PALEMBANG

SKRIPSl

Untuk memenuhi salah satu per»yaratan Memperoleh gelar Sarjana Ekonomi

O L E H :

Nama : DEDE WIDIYANTI NIM : 21 99 124 NIRM : 99 09 3220

L M V E R S I T A S MUHAMMADIYAH PALEMBANG FAKULTAS EKONOMI

2003

fakultas Ekonomi Universitas Muhammadiyah

Palembang

TANDA PENGESAHAN S K R I P S l

JJUDUL : ANALISIS S T R U K T U R K E K A Y A A N DAN HUBUNGANNYA DENGAN L I K U I D I T A S PADA K O P E R A S I PEDAGANG PASAR L E M B A N G (KOPPAL) P A L E M B A N G

NAMA

NIM

NIRM

F A K U L T A S

JURUSAN

MATA K U L I A H P O K O K

DEDE WIDIYANTI

21 99 124

99 09 3220

EKONOMI

MANAJEMEN

MANAJEMEN KEUANGAN

Diterima dan disyahkan / -Pada Unggal TJ.^

Pembimbing

(OMAR HENDRO, S E , M.Si)

Mengetahui Dekan ^ v. b. Ketua Jurusan

(OMAIVHENDRO, SE , M.Si)

7Y)otto:

** UntuR mcnifat Re6er()astran sescorang fiuRanfali

5art usta "pang pon̂ ang mefatnRan 5ari Rqujuran **

Aupersetn6a()Ran Untuft:

• l̂ apa S^c'15an 7t)ama HOerrp tcrcmta

• AoR TTOufpoSi. ^ R ScRa, oSiR'aSiRRu :

•pusuf, Aofitnot, €Ra, pogi. Serta

RcponoRonRu : AnSri 5an Al^.

• Afmomatcr

UCAPAN TERIMA KASIH

F u j i d a n s y u k u r p c n u i i s p a n j a t k a n k e h a d i r a t A l l a h S W T k a r e n a b e r k a t r a h m a t

d a n k e r i d o a n n y a j u a l a h p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p i i n i . B e r j u d u l " A n a l i s i s

S t r u k t u r K e k a y a a n D a n H u b u n g a n n y a D e n g a n L i k u i d i t a s P a d a K o p e r a s i P e d a g a n g

P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g . * '

D a l a m k e s c m p a t a n i n i t a k l u p a p e n u l i s m e n y a m p a i k a n r a s a t e r i m a k a s i h y a n g

t a k t e r h i n g g a , k e p a d a :

L P a p a d a n m a m a , k a k a k , a d i k s e r t a k e p o n a k k a n y a n g t e r c i n t a , y a n g s e l a l u

m e m b c r i k a n d o r o n g a n d a n d o a n y a s e h i n g g a p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i

i n i .

2 . B a p a k M a r s h a a l N O . S H s c l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g

3 . B a p a k A b d u l B a s y i t h , S B . M . S i . s e l a k u D e k a n F a k u l t a s E k o n o m i U n i v e r s i t a s

M u h a m m a d i y a h P a l e m b a n g

4 . B a p a k O m a r H c n d r o , S E . M . S i s c l a k u K e t u a J u r u s a n M a n a j e m c n F a k u l t a s

E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g , s e k a l i g u s s c l a k u P c m b i m b i n g .

5 . B a p a k F a u z i R i d w a n , S E . s e l a k u P c m b i m b i n g A k a d e m i k

6 . S e l u r u h s t a f d a n d o s e n , A s i s t e n d a n k a r y a w a n p a d a F a k u l t a s E k o n o m i U n i v e r s i t a s

M u h a m m a d i y a h P a l e m b a n g .

7 S a h a b a l - s a h a b a t s e j a t i k u : L i a Y u s n i a r S a f i t r y d a n F i t r i y a n i y a n g t e l a h m e m b e r i

d u k u n g a n , m o i i v a s i s e r t a r a s a k e s e t i a k a w a n a n n y a

S e m u a p i h a k d a n r e k a n y a n g t i d a k d a p a t d i s e b u t k a n s a t u p e r s a t u d i s m i y a n g t e i a h

b a n y a k m e m b e r i k a n s a r a n d a n d o r o n g a n s e h i n g g a t e r s e l e s a i k a n n y a s k i p s i i n i .

P a l e m b a n g , A g u s t u s 2 0 0 3

P e n u l i s

V I

DAFTAR ISI

H a l a m a n

HALAMAN S A M P L L / C O V E R i

HALAMAN JUDUL ii

HALAMAN TANDA PENGESAHAN iii

HALAMAN PERSEMBAHAN DAN MOTTO iv

HALAMAN UCAPAN T E R I M A KASIH v

HALAMAN DAFTAR ISI vu

HALAMAN DAFTAR T A B E L ix

HALAMAN DAFTAR GAMBAR x

ABSTRAK xi

BABIPENDAHULIIAN

A . L a t a r B e l a k a n g M a s a l a h 1

B . P e r u m u s a n M a s a i a h 4

C . T u j u a n P e n e l i t i a n 4

D . M a n f a a t P e n e l i t i a n 4

E . M e t o d e P e n e l i t i a n 5

F . H i p o t e s i s 11

BAB II TINJAUAN KEPUSTAKAAN

A . P e n g e r t i a n S t r u k t u r K e k a y a a n 12

B , P e n g e r t i a n L i k u i d i t a s 17

BAB HI DATA

A. S e j a r a h S i n g k a t K o p e r a s i 2 0

B . S t r u k t u r O r g a n i s a s i K o p e r a s i 2 1

C . A k t i v i t a s K o p e r a s i 2 7

D . L a p o r a n K e u a n g a n 2 9

BAB rv ANALISIS STRUKTUR K E K E A Y A A N DAN HUBUNGANNYA

DENGAN LIKUIDITAS KOPERASI

A . A n a l i s i s S t r u k l u r K e k a y a a n d a n L i k u i d i t a s P a d a K o p e r a s i

P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) 4 0

B . H u b u n g a n S t r u k t u r K e k a y a a n d e n g a n L i k u i d i t a s 4 7

BAB V KESIMPULAN DAN SARAN

A . K e s i m p u l a n 6 2

B . S a r a n 6 3

KEPUSTAKAAN

LAMPIRAN

M i l

DAFTAR T A B E L

H a l a m a n

T a b e l I I I . 1 L a p o r a n N e r a c a T a h u n 1 9 9 8 3 0

T a b e l 111.2 L a p o r a n N e r a c a T a h u n 1 9 9 9 3 1

T a b e l 111,3 L a p o r a n N e r a c a T a h u n 2 0 0 0 3 2

T a b e l I I I . 4 L a p o r a n N e r a c a T a h u n 2 0 0 1 3 3

T a b e l 111.5 L a p o r a n N e r a c a T a h u n 2 0 0 2 3 4

T a b e l I I I . 6 L a p o r a n L a b a R u g i T a h u n 1 9 9 8 3 5

T a b e l 111.7 L a p o r a n L a b a R u g i T a h u n 1 9 9 9 3 6

T a b e l 1 U . 8 L a p o r a n L a b a R u g i T a h u n 2 0 0 0 3 7

T a b e l I I I . 9 L a p o r a n L a b a R u g i T a h u n 2 0 0 1 3 8

T a b e l 111. 1 0 L a p o r a n L a b a R u g i T a h u n 2 0 0 2 3 9

T a b e l I V . 1 P e r s e n t a s e S i r u k t u r K e k a y a a n 4 2

T a b e l I V . 2 P e r h i t u n g a n A n a l i s i s R e g r e s i d a n K o r e l a s i

S t r u k t u r K e k a y a a n t e r h a d a p C u r r e n t R a t i o 4 8


S i r u k t u r K e k a y a a n t e r h a d a p C a s h R a t i o 5 2


S t r u k t u r K e k a y a a n t e r h a d a p Q u i c k R a t i o 5 7

DAFTAR GAMBAR

H a l a m a n

G a m b a r I I I . l S t r u k t u r O r g a n i s a s i K o p e r a s i P e d a g a n g P a s a r

L e m a b a n g ( K O P P A L ) P a l e m b a n g t a h u n 2 0 0 2 2 2

ABSTRAK

P e n u l i s m e n g a n g k a t m a s a l a h d a n m e n u a n g k a n k e d a l a m b e n t u k p e n u l i s a n s k r i p s i y a n g b e r j u d u l " A n a l i s i s S t r u k t u r K e k a y a a n d a n H u b u n g a n n y a d e n g a n L i k u i d i t a s P a d a K o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g " .

T u j u a n d a r i p e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i b a g a i m a n a s t r u k t u r k e k a y a a n d a n l i k u i d i t a s k o p e r a s i p a d a K o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g d a n u n t u k m e n g e t a h u i b a g a i m a n a h u b u n g a n s l r x i k t u r k e k a y a a n t e r h a d a p l i k u i d i t a s b a i k d a r i s e g i c u r r e n t r a t i o , c a s h r a t i o m a u p u n q u i c k r a t i o .

M e t o d e p e n e l i t i a n d a l a m h a l i n i y a n g m e n j a d i u n i t p e n e l i t i a n a d a l a h k o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g y a n g b e r a l a m a t d i p a s a r L e m a b a n g l a n t a i I I B l o k F N o . 4 4 P a l e m b a n g . D a t a y a n g d i g u n a k a n a d a l a h d a t a s e k u b d e r d a n t e h n i k p e n g u m p u l a n d a t a y a n g d i g u n a k a n a d a l a h m e t o d e d o k u m e n t a s i s e r t a m e t o d e a n a l i s i s y a n g d i g u n a k a n a d a l a h a n a l i s i s s e c a r a k u a n t i t a t i f d a n k u a l i t a t i f .

B e r d a s a r k a n a n a l i s i s k e s e l u r u h a n a k t i v a m a s i h d i d o m i n a s i a k t i v a l a n c a r , i n i t e r l i h a t d a r i p e r s e n t a s e r a t a - r a t a a k t i v a l a n c a r p e r t a h u n y a n g s e t i a p t a h u n n y a t e r u s m e n i n g k a t . S e h i n g g a a k a n m c m p e n g a r u h t i n g k a t l i k u i d i t a s y a n g a d a p a d a k o p e r a s i P e d a g a n g Pa.sar L e m a b a n g ( K O P P A L ) P a l e m b a n g . D a l a m h a l i n i h e n d a k n y a r a t e o f r e t u r n y a n g d i h a s i l k a n o l e h k o p e r a s i t e r s e b u t h a r u s I e b i h b e s a r d a r i p a d a b i a y a p e n y u s u l a n y a n g a d a p a d a k o p e r a s i i t u s e n d i r i a g a r d a p a t m e n a i k k a n p e n d a p a t a n .

X

BAB 1

PENDAHllLUAN

A. Latar Belakang Masalah

K o p e r a s i m e r u p a k a n b a d a n u s a h a y a n g b e r a n g g o t a k a n o r a n g s e o r a n g a t a u

b a d a n h u k u m k o p e r a s i d e n g a n m e l a n d a s k a n k e g i a t a n n y a b e r d a s a r k a n p r i n s i p

k o p e r a s i s e k a l i g u s s e b a g a i g e r a k a n e k o n o m i r a k y a t y a n g b e r d a s a r k a n a t a s a s a s

k c k e l u a r g a a n . H a l i n i s e s u a i d e n g a n i s i U n d a n g - U n d a n g D a s a r 1 9 4 5 p a s a l 3 3 a y a t I

y a n g m e n y a l a k a n b a h w a p e r e k o n o m i a n I n d o n e s i a d i s u s u n s e b a g a i u s a h a b e r s a m a

b e r d a s a r a l a s a s a s k c k e l u a r g a a n d a l a m u p a y a m e m b a n g u n k o p e r a s i p c r l u d i a r a h k a n

s e h i n g g a s e m a k i n b e r p e r a n d a l a m p e r e k o n o m i a n n a s i o n a l d a n p e r k e m b a n g a n n y a

p e r l u d i a r a h k a n a g a r k o p e r a s i b e n a r - b e n a r m e n e r a p k a n p r i n s i p k o p e r a s i d a n k a e d a h

u s a h a e k o n o m i .

U n d a n g - u n d a n g n o m o r 2 5 t a h u n 1 9 9 2 d a n p e r a t u r a n - p e r a t u r a n n y a

m e n e g a s k a n b a h w a p e m b e r i a n s t a t u s b a d a n h u k u m k o p e r a s i d a n p e m b u b a r a n

k o p e r a s i m e r u p a k a n w e w e n a n g d a n t a n g g u n g j a w a b p e m c n n t a h d e n g a n m e l a l u i

k e b i j a k s a n a a n n y a . D e n g a n d e m i k i a n b a i k b a g i m a s y a r a k a t m a u p u n p e m b i n a a t a u

p e j a b a t y a n g b e r w e n a n g m e m p u n y a i s a t u p e d o m a n d a n k e s a m a a n l a n g k a h d a l a m

r a n g k a m e m p r o s e s p e n d i r i a n k o p e r a s i s a m p a i d e n g a n m e n d a p a t k a n s t a t u s b a d a n

h u k u m d e n g a n p r o s e d u r y a n g p a s t i d a n b c n a r .

S u a t u k o p e r a s i y a n g t e l a h b e r d i r i , t e n t u n y a a k a n b e r u s a h a m e m p e r t a h a n k a n

k e l a n g s u n g a n h i d u p n y a K o p e r a s i a k a n t e r u s b e r u s a h a m e m p e r b a i k i k u l i t a s n y a d a l a m

1

2

h a l m e n g e l o l a a s e t k o p e r a s i d e n g a n t i n g k a t e f i s i e n s i d a n e f e k t i v i t a s y a n g t i n g g i ,

s e h i n g g a d a l a m p e r s a i n g a n k o p e r a s i t e t a p d a p a t b e r t a h a n h i d u p d a n m e m p e r o l e h

k e m a j u a n y a n g d i h a r a p k a n .

K o p e r a s i d a l a m m e l a k s a n a k a n k e g i a t a n n y a s u d a h p a s t i m e m e r l u k a n d a n a d a n

m o d a l k e r j a . D a n a t e r s e b u t d a p a t d i t a n a m k a n d a l a m b e n t u k a k t i v a l a n c a r a t a u d a l a m

b e n t u k a k t i v a t e t a p . P e r b a n d i n g a n a n t a r a a k t i v a l a n c a r d e n g a n a k t i v a t e t a p d a p a t

m e n u n j u k k a n b a g a i m a n s t r u k t u r k e k a y a a n y a n g a d a d a l a m s u a t u k o p e r a s i , s e l a i n i t u

s t r u k t u r k e k a y a a n j u g a d a p a t d i h u b u n g k a n d e n g a n l i k u i d i t a s y a n g d i m i l i k i o l e h s u a t u

k o p e r a s i . L i k u i d i t a s k o p e r a s i m e r u p a k a n s u a t u k e m a m p u a n s u a t u k o p e r a s i u n t u k

m e m e n u h i k e w a j i b a n f i n a n s i a l y a n g h a r u s s e g e r a d i b a y a r .

U m u m n y a s e m u a k o p e r a s i i e b i h m e m p e r h a t i k a n t i n g k a t l i k u i d i t a s n y a

d i b a n d i n g k a n d e n g a n t i n g k a t s o l v a b i l i t a s n y a . D e m i k i a n p u l a h e n d a k n y a k o p e r a s i

p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) y a n g t e l a h b e r b a d a n h u k u m s e j a k t a h u n 1 9 8 4

N o . 0 O 2 0 O 5 a / B H / X X y a n g u s a h a n y a b e r g e r a k d a l a m b i d a n g j a s a s i m p a n p i n j a m .

K o p e r a s i h a r u s d a p a t m e n j a g a l i k u i d i t a s n y a a g a r m a m p u b e r s a i n g d e n g a n k o p e r a s i -

k o p e r a s i l a i n n y a y a n g b e r g e r a k d a l a m b i d a n g j a s a y a n g s a m a y a i t u s i m p a n p i n j a m .

D a l a m h a l p e n a n a m a n m o d a l k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L )

m c n d a n a i a k t i v a d e n g a n s u m b e r d a n a j a n g k a p e n d e k . P e n d a n a a n d e n g a n

m e n g g u n a k a n s u m b e r d a n a j a n g k a p e n d e k m e m b a w a k o s e k u e n s i t e r h a d a p p e r u b a h a n

t i n g k a t l i k u i d i t a s k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) , J i k a j u m l a h u t a n g

l a n c a r I e b i h b e s a r d a r i j u m l a h a k t i v a l a n c a r m a k a a k a n m e n g a k i b a t k a n t i n g k a t

3

l i k u i d i t a s y a n g d i m i l i k i k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) m e n j a d i

k u r a n g b a i k .

K o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) y a n g m e r u p a k a n k o p e r a s i

p r i m e r k a r e n a b e r a n g g o t a k a n o r a n g s e o r a n g , b a r u a k a n d i k a t a k a n l i k u i d a p a b i l a

a k t i v a l a n c a r y a n g d i m i i i k i n y a I e b i h b e s a r d a n h u t a n g l a n c a m v a . S e h i n g g a h u t a n g

l a n c a m y a y a n g s u d a h j a t u h t e m p o d a p a t d i t u t u p i d e n g a n a k t i v a l a n c a m v a .

S a l a h s a t u i n d i k a t o r u n t u k m e n i l a i r e s i k o k e u a n g a n y a n g d i h a d a p i o l e h

k o p e r a s i d a p a t d i l a k u k a n d e n g a n m e n y u s u n l a p o r a n t e n t a n g s t r u k t u r k c u a n g a n a t a u

s t r u k t u r a k t i v a n y a d a l a m p e r i o d t e r t e n t u , U k u r a n y a n g s e n n g k a l i d i g u n a k a n a d a l a h

r a s i o , y a n g m e n u n j u k k a n h u b u n g a n a n t a r a d u a d a t a k e u a n g a n . A n a l i s a d a n p e n a f s i r a n

b e r b a g a i r a s i o a k a n m e m b e n k a n p e m a h a m a n y a n g I e b i h b a i k t e r h a d a p p r e s t a s i d a n

k o n d i s i k c u a n g a n d a r i p a d a a n a l i s i s h a n y a t e r h a d a p d a t a k e u a n g a n s a j a , d a i a m h a l i n i

d a p a t d i g u n a k a n c a r a d e n g a n m e m b a n d i n g k a n r a s i o s a a t i n i d e n g a n r a s i o - r a s i o d i

m a s a l a l u .

S u a t u s t r u k t u r k e k a y a a n m e n u n j u k k a n s u a t u p e r b a n d i n g a n a n t a r a a k t i v a

l a n c a r d e n g a n a k t i v a t e t a p . P e r u b a h a n s t r u k t u r k e k a y a a n d i d a l a m s u a t u p e r u s a h a a n

a k a n m e m b a w a p e n g a r u h t e r h a d a p r a s i o - r a s i o f i n a n s i a l y a n g s a l a h s a t u n y a a d a l a h

r a s i o l i k u i d i t a s k o p e r a s i , s e h i n g g a s u a t u p e r u b a h a n s t r u k t u r k e k a y a a n m e m e r l u k a n

s u a t u a n a l i s i s y a n g t e p a t .

B e r d a s a r k a n l a t a r b e l a k a n g p e n u l i s a n d i a t a s , m a k a p e n u l i s t e r t a n k u n t u k

m e n g a m b i l j u d u l ^Analisis Struktur Kekayaan Dan Hubungannya Dengan

Likuiditas Pada Koperasi Pedagang Pasar Lemabang (KOPPAL) Palembang**,

4

B. Perumusan Masalah

B e r d a s a r k a n l a t a r b e l a k a n g d i a t a s m a k a p e n u l i s m e m f o k u s k a n p e n e l i t i a n i n i

p a d a :

a. B a g a i m a n a s t r u k t u r k e k a y a a n d a n l i k u i d i t a s p a d a K o p e r a s i P e d a g a n g P a s a r

L e m a b a n g ( K O P P A L ) P a l e m b a n g ?

b . B a g a i m a n a h u b u n g a n s t r u k t u r k e k a y a a n t e r h a d a p t i n g k a t l i k u i d i t a s p a d a K o p e r a s i

P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) I ' a l e m b a n g ?

C. Tujuan Penelitian

a. I J n t u k m e n g e t a h u i s t r u k t u r k e k a y a a n d a n l i k u i d i t a s p a d a K o p e r a s i P e d a g a n g

P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g .

b . U n t u k m e n g e t a h u i h u b u n g a n s t r u k t u r k e k a y a a n t e r h a d a p t i n g k a t l i k u i d i t a s

p a d a K o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g .

D. Manfaat Penelitian

M a n f a a t d a r i p e n e l i t i a n a d a l a h a n t a r a l a i n :

a . B a g i p e n u l i s

D i h a r a p k a n d e n g a n a d a n y a p e n e l i t i a n i n i p e n u l i s d a p a t m e n a m b a h w a w a s a n

d a n p e n g e t a h u a n k h u s u s n y a d a l a m b i d a n g i l m u m a n a j e m e n k e u a n g a n .

b . B a g i p e r u s a h a a n a t a u u n i t p e n e l i t i a n

D a p a t d i j a d i k a n m a s u k a n d a n b a h a n k a j i a n p e r b a n d i n g a n y a n g b e r m a n f a a t

m e n g e n a i k e s e i m b a n g a n s t r u k t u r k e k a y a a n , s e h i n g g a m e m b e r i k a n p e n g a r u h

y a n g p o s i t i f p a d a t i n g k a t l i k u i d i t a s k o p e r a s i .

5

c. B a g i p i h a k l a i n

D a p a t d i j a d i k a n s e b a g a i b a h a n p e n e l i t i a n l a n j u t a n b a g i p i h a k - p i h a k y a n g

b e r k e p e n t i n g a n k h u s u s n y a d a l a m b i d a n g k e u a n g a n .

E. Metode Penelitian

a. U n i t p e n e l i t i a n

U n i t p e n e l i t i a n y a n g p e n u l i s p i l i h a d a l a h K o p e r a s i P e d a g a n g P a s a r L e m a b a n g

( K O P P A L ) y a n g b e r a l a m a t d i P a s a r L e m a b a n g L a n t a i 11 B l o k C P a l e m b a n g .

b . O p e r a s i o n a l i s a s i V a n a b e l

1 ) S t r u k t u r k e k a y a a n a d a l a h p e r i m b a n g a n a n t a r a k e s e l u r u h a n a k t i v a l a n c a r

d e n g a n a k t i v a t e t a p p a d a K o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L )

s e t i a p a k h i r t a h u n d a l a m b e n t u k p e r s e n t a s e , d a n t a h u n 1 9 9 8 s a m p a i

d e n g a n t a h u n 2 0 0 2 .

2 ) L i k u i d i t a s a d a l a h k e m a m p u a n K o p e r a s i P e d a g a n g P a s a r L e m a b a n g

( K O P P A L ) u n t u k m e m e n u h i k e w a j i b a n f i n a n s i a l n y a y a n g s u d a h j a t u h

t e m p o s e t i a p a k h i r t a h u n d a l a m w a k t u p e r s e n t a s e , d a r i t a h u n 1 9 9 8 s a m p a i

d e n g a n 2 0 0 2 .

A d a p u n c a r a p c n i l a i a n l i k u i d i t a s y a i t u :

a ) C u r r e n t R a t i o

b ) C a s h R a t i o

c ) Q u i c k R a t i o

6

3 ) S e b e l u m m e n d i r i k a n k o p e r a s i h a r u s d i l a k u k a n s e c a r a j e l a s j e n i s k o p e r a s i

d a n k e a n g g o t a a n y a n g s e l a l u b e r h u b u n g a n d e n g a n k e g i a t a n u s a h a d a n

d a s a r u n t u k m e n e n t u k a n j e n i s k o p e r a s i a d a l a h a d a n y a k e s a m a a n a k t i v i s ,

k e p e n t i n g a n d a n k e b u t u h a n e k o n o m i a n g g o t a n y a , s e p e r t i a n t a r a l a i n :

a ) . K o p e r a s i S i m p a n P i n j a m

S e s u a i P e r a t u r a n P e m e r i n t a h N o m o r 9 t a h u n 1 9 9 5

p a s a l 1 , b a h w a k o p e r a s i s i m p a n p i n j a m a d a l a h k o p e r a s i y a n g

k e g i a t a n n y a h a n y a u s a h a s i m p a n p i n j a m .

b ) . K o p e r a s i K o n s u m e n

K o p e r a s i k o n s u m e n a d a l a h k o i ' i e r a s i y a n g

m e n y e l e n g g a r a k a n f u n g s i p e m b e l i a n a t a u p e n g a d a a n b a r a n g

d a n j a s a u n t u k m e m e n u h i k e b u t u h a n a n g g o t a . s e b a g a i

k o n s u m e n a k h i r .

c ) . K o p e r a s i P r o d u s e n

K o p e r a s i p r o d u s e n a d a l a h k o p e r a s i y a n g

m e n y e l e n g g a r a k a n p e r u s a h a a n y a n g m e n g h a s i l k a n b a r a n g d a n

j a s a , d i m a n a a n g g o t a n y a b e k e r j a d i d a l a m k o p e r a s i s e b a g a i

p e g a w a i / k a r y a w a n

d ) . K o p e r a s i P e m a s a r a n

K o p e r a s i p e m a s a r a n a d a l a h k o p e r a s i y a n g

m e n y e l e n g g a r a k a n f u n g s i d i s t r i b u s i b a r a n g a t a u j a s a y a n g

7

d i h a s i l k a n o l e h a n g g o t a n y a a g a r s a m p a i k e t a n g a n k o n s u m e n

d i p a s a r

e ) . K o p e r a s i J a s a

K o p e r a s i j a s a a d a l a h k o p e r a s i y a n g m e n y e l e n g g a r a k a n

p e l a y a n a n j a s a - j a s a y a n g d i b u t u h k a n o l e h a n g g o t a n y a ,

m i s a l n y a j a s a s i m p a n p i n j a m , a u d i t i n g , a s u r a n s i , a n g k u t a n d a n

s e b a g a i n y a .

c. D a t a y a n g d i g u n a k a n

D a t a y a n g d i g u n a k a n a d a l a h d a t a s e k u n d e r . M e n u r u t M . i q b a l H a s a n

( 1 9 9 9 : 3 3 ) D a t a s e k u n d e r a d a l a h d a t a y a n g d i p e r o l e h a t a u d i k u m p u l k a n d a r i

s u m b c r - s u m b e r y a n g t e l a h a d a , b e r u p a s e j a r a h s i n g k a t k o p e r a s i . s t r u k t u r

o r g a n i s a s i k o p e r a s i d a n l a p o r a n k e u a n g a n d a r i t a h u n 1 9 9 8 - 2 0 0 2 .

d. T e k n i k p e n g u m p u l a n d a t a

T e k n i k p e n g u m p u l a n d a t a y a n g d i g u n a k a n d e n g a n m e t o d e d o k u m e n t a s i y a i t u

c a r a p e n g u m p u l a n b u k t i - b u k t i d a n k e t e r a n g a n - k e t e r a n g a n , s e p e r t i l a p o r a n

k c u a n g a n , s t r u k t u r o r g a n i s a s i d a n d o k u m e n k o p e r a s i p a d a K o p e r a s i P e d a g a n g

P a s a r L e m a b a n g ( K O P P A L ) l a i n n y a s e h i n g g a d a p a t d i g u n a k a n d a t a .

e. M e t o d e a n a l i s i s

1 ) M e t o d e s u a t u a n a l i s i s y a n g d i g u n a k a n u n t u k m e m e c a h k a n m a s a l a h -

m a s a l a h y a n g a d a , d a l a m p e n e l i t i a n i n i d e n g a n m e n g g u n a k a n a n g k a - a n g k a

y a n g d i a m a t i p a d a a n a l i s i s k u a n t i t a t i f i n i d a n a n a l i s i s y a n g p e n u l i s

g u n a k a n a d a l a h .

8

a ) A n a l i s i s K e u a n g a n

( 1 ) S t r u k t u r k e k a y a a n

o . . . A k t i v a l a n c a r S i r u k t u r k e k a y a a n = . r l O O %

A k t i v a t e t a p

( 2 ) R a s i o l i k u i d i t a s

A k t i v a l a n c a r ( urrent ratio = . v l O O ^ o

U t a n u l a n c a r

K a s Cash ratio = ' . v l O O %

U t a n g l a n c a r

/ ) / . K a s + p i u t a n g Quick ratio = ^ . v l O C o


M e n u r u t B a m b a n g R i a n t o ( 1 9 9 9 : 2 6 ) ('urrent ratio k u r a n g d a r i 2 : 1

a t a u 2 0 0 % d i a n g g a p k u r a n g b a i k , s e b a b a p a b i l a a k t i v a t u r u n

m i s a l n y a s a m p a i I e b i h d a r i 5 0 % m a k a j u m l a h a k t i v a l a n c a m y a

l i d a k a k a n c u k u p l a g i u n t u k m e n u t u p i h u t a n g l a n c a m y a . M e n u r u t

B a m b a n g R i a n t o ( 1 9 9 9 : 2 8 ) s e c a r a u m u m d a p a t l a h d i k a t a k a n

b a h w a s u a t u k o p e r a s i y a n g m e m p u n y a i Quick ratio k u r a n g d a r i

1:1 a t a u 1 0 0 % d i a n g g a p k u r a n g b a i k t i n g k a t l i k u i d i t a s n y a .

b ) A n a l i s i s s t a t i s t i k

U n t u k m e n g e t a h u i h u b u n g a n a n t a r a d u a \ a r i a b e l y a n g d i t e l i t i y a i t u :

h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n ( X ) d e n g a n l i k u i d i t a s ( Y ) .

A n a l i s i s s t a t i s t i k y a n g p e n u l i s g u n a k a n a d a l a h s e b a g a i b e n k u t :

9

( a ) P e n u l i s m e n g g u n a k a n a n a l i s i s r e g r e s i y a i t u a n a l i s i s y a n g

d i g u n a k a n u n t u k m e n g e t a h u i p e n g a r u h a n t a r a d u a v a r i a b e l y a n g

d i t e l i t i y a i t u :

R e g r e s i s e d e r h a n a m e n u r u t L i n c o i i n A r s y a d ( 2 0 0 1 : 1 2 3 ) d e n g a n

p e r s a m a a n s e b a g a i b e r i k u t :

Y - a ^ b X

U n t u k m e n c a n n i l a i b ( k o e f i s i e n r e g r e s i ) d a n b i l a n g a n a

( k o n s t a n t a ) d i g u n a k a n p e r s a m a a n b e r i k u t :

V } - - / i V x -

K e t e r a n g a n :

Y ^ l i k u i d i t a s

X ^ s t r u k l u r k e k a y a a n

a = b i l a n g a n k o n s t a n t a

b =•' k o e f i s i e n s i r c g r e s i

n j u m l a h p e r i o d e

( b ) K o e f i s i e n k o r e l a s i

a

b n. I A ' } - I . V . l } -

r =


r = k o e f i s i e n k o r e l a s i

10

n = j u m l a h p e r i o d e

X = s t r u k t u r k e k a y a a n

Y = l i k u i d i t a s

M e l i h a t d e r a j a t k e t e p a t a n h u b u n g a n m a s i n g - m a s i n g v a r i a b e l

d i g u n a k a n k o e f i s i e n k o r e l a s i ( r ) . B e s a m y a k o e f i s i e n k o r e l a s i i n i

s e l a l u b e r a d a a n t a r a - 1 s a m p a i d e n g a n ! ( - 1 < r < 1 ) , j a d i j i k a :

( r ) m e n d e k a t i - 1 h u b u n g a n s e m a k i n l e m a h

( r ) m e n d e k a t i 1 h u b u n g a n n y a s e m a k i n k u a t d a n p o s i t i f

c ) t - t e s t d e n g a n h i p o t e s i s s e b a g a i b e r i k u t :

U n t u k m c m b u k t i k a n k e b e n a r a n d a n d a t a s t a t i s t i k y a n g

m e n g a t a k a n b a h w a t e r d a p a t p a n g a r u h ( h u b u n g a n ) a n t a r a s t r u k t u r

k e k a y a a n t e r h a d a p l i k u i d i t a s , m a k a d a l a m p e n g u j i a n r e g r e s i d a n

k o r e l a s i m e n g g u n a k a n h a r g a s a t u p e r s a m a a n u j i t ( L i n c o i i n

A r s y a d , 2 0 0 1 : 1 4 8 ) y a n g r u m u s n y a y a i t u :


r = n i l a i k o e f i s i e n k o r e l a s i

n = j u m l a h p e r i o d e

H o d i t e r i m a H a d i t o l a k , a p a b i l a t - h i t u n g < t - t a b e l

H o d i t o l a k H a d i t e n m a . a p a b i l a t - h i t u n g 7 t t a b e l

i l

F. Hipotesis

D i d u g a a d a h u b u n g a n y a n g s i g n i f i k a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n

l i k u i d i t a s .

BAB II

TINJAIIAN KEPUSTKAAN

A. Pengertian Struktur Kekayaan

M e n u r u t B a m b a n g R i y a n t o ( 1 9 9 9 : 2 2 ) s t r u k t u r k e k a y a a n m e n c e r m i n k a n c a r a

b a g a i m a n a m e m b i a y a i a k t i v a a k t i v a p e r u s a h a a n , d e n g a n d e m i k i a n s t r u k t u r k e k a y a a n

t e r c e r m i n p a d a k e s e l u r u h a n a k t i v a d a l a m n e r a c a . S t r u k t u r k e k a y a a n m e n c e r m i n k a n

p u l a p e r i m b a n g a n b a i k d a l a m a r t i a n a b s o l u t m a u p u n r e l a t i f a n t a r a k e s e l u r u h a n a k t i v a

l a n c a r t e t a p .

„ , Akiivalancar , S t r u k t u r . v l O O %

Akttvutclap

J e n i s - j e n i s a k t i v a p c r u s a h a a n t e r d i r i d a r i :

1 . A k t i v a L a n c a r

M a r d i a s m o ( 1 9 9 7 : 3 ) m c n y a t a k a n b a h w a a k t i v a l a n c a r y a i t u a k t i v a

p c r u s a h a a n y a n g b e r u p a k a s a t a u a k t i v a l a i n y a n g d i h a r a p k a n d a p a t d i c a i r k a n

m e n j a d i k a s , d i j u a ! a t a u d i p a k a i h a b i s d a l a m s a t u t a h u n a t a u d a l a m s i k l u s k e g i a t a n

n o r m a l p e r u s a h a a n , j i k a m c l a m p u i s a t u t a h u n . A k t i v a l a n c a r d a p a t d i k e l o m p o k k a n

m e n j a d i :

a. K a s

M a r d i a s m o ( 1 9 9 7 : 3 4 } m e n y a t a k a n k a s a d a l a h a l a t p e m b a y a r a n y a n g s i a p

d a n b e b a s d i g u n a k a n u n t u k m e m b i a y a i k e g i a t a n u m u m p e r u s a h a a n , b e r u p a

12

13

u a n g , v a l u t a a s i n g d a n b e n t u k - b e n t u k a l a t p e m b a y a r a n l a i n n y a y a n g

m e m p u n y a i s i f a t s e p e r t i k a s .

b . B a n k

M a r d i a s m o ( 1 9 9 7 : 3 4 ) m e n y a t a k a n b a n k m e r u p a k a n s a l d o s i m p a n a n .

P e r u s a h a a n d i b a n k b e r u p a r e k e n i n g g i r o , y a n g d a p a t d i g u n a k a n s e c a r a b e b a s

u n t u k m e m b i a y a i k e g i a t a n u m u m p e r u s a h a a n .

c. S u r a t - s u r a t B e r h a r g a

M a r d i a s m o ( 1 9 9 7 : 3 5 ) m e n y a t a k a n s u r a t - s u r a t b e r h a r g a a d a l a h s u r a t - s u r a t

b e r h a r g a y a n g d i b e l i p e r u s a h a a n d e n g a n m a k s u d u n t u k m e m a n f a a t k a n k a s

p e r u s a h a a n y a n g s e m e n i a r a t i d a k d i g u n a k a n d a l a m o p e r a s i . S u r a t - s u r a t

b e r h a r g a t e r s e b u t a n t a r a l a i n :

1 ) . S a h a m

S a h a m a d a l a h s u r a t t a n d a p e m i l i k a n m o d a l p e r u s a h a a n y a n g

m e n g e l u a r k a n s a h a m t e r s e b u t .

2 ) . O b l i g a s i

O b l i g a s i m e r u p a k a n s u r a t t a n d a p e n g u k u r a n u t a n g d a n p c r u s a h a a n y a n g

m e n g e l u a r k a n o b l i g a s i t e r s e b u t .

d . P i u t a n g

M a r d i a s m o ( 1 9 9 7 : 3 5 ) m e n y a t a k a n p i u t a n g a d a l a h h a k u n t u k m e n e r i m a

p e m b a y a r a n s e j u m l a h t e r t e n t u d a r i p i h a k y a n g b e r k e w a j i b a n m e m b a y a r p a d a

s a a t t e r t e n t u . P i u t a n g p e r u s a h a a n m e n u r u t s u m b e m y a d a p a t d i p i s a h k a n

m e n j a d i :

14

1) . P i u t a n g U s a h a

P i u t a n g u s a h a a d a l a h p i u t a n g y a n g t i m b u l d a n h a s i l k e g i a t a n u s a h a

p e r u s a h a a n b e r u p a : p e n j u a l a n k a s , p e n j u a l a n b a r a n g d a g a n g a n d a n

p e n j u a i a n h a s i l p r o d u k s i .

2 ) . P i u t a n g I a i n - l a i n

P i u t a n g I a i n - t a i n a d a l a h p i u t a n g y a n g t i m b u l d a r i t r a n s a k s i d i l u a r

k e g i a t a n u s a h a p e r u s a h a a n , m i s a l n y a p i u t a n g d i v i d e n , p i u t a n g

k a r y a w a n , p i u t a n g k e p a d a p c r u s a h a a n a t i l i a s i .

P e r s e d i a a n

M a r d i a s m o ( 1 9 9 7 3 6 ) m e n y a t a k a n p e r s e d i a a n a d a l a h b a r a n g - b a r a n g

b e r w u j u d y a n g d i m i l i k i p e r u s a h a a n d e n g a n m a k s u d u n t u k ;

1. D i j u a l

2 . M a s i h d a l a m p r o s e s p e n g o l a h a n u n t u k d i s e i e s a i k a n , k e m u d i a n d i j u a l

( b a r a n g d a l a m p r o s e s )

3 . A k a n d i p a k a i u n t u k m e m p r o d u k s i b a r a n g j a d i y a n g a k a n d i j u a l ( b a h a n

b a k u d a n b a h a n p c m b a n t u ) .

P e r s e k o t B i a y a

M a r d i a s m o ( 1 9 9 7 : 3 6 ) m e n y a t a k a n p e r s e k o t b i a y a a d a l a h b i a y a - b i a y a y a n g

t e l a h d i b a y a r , y a n g a k a n d i g u n a k a n u n t u k k e g i a t a n p e r u s a h a a n p a d a m a s a

y a n g a k a n d a t a n g . M i s a l n y a : p e r s e k o t s e w a d a n p e r s e k o t a s u r a n s i .

15

A k t i v a T a k L a n c a r

A m i n W i d j a j a T u n g g a l ( 1 9 9 5 : 1 1 ) m e n y a t a k a n b a h w a a k t i v a t a k l a n c a r

a d a l a h a k t i v a y a n g m e m p u n y a i m a s a p e n g g u n a a n y a n g r e l a t i f p a n j a n g , d a l a m a r t i

t i d a k a k a n h a b i s d i p a k a i d a l a m s a t u s i k l u s o p e r a s i p e r u s a h a a n a t a u s a t u t a h u n d a n

t i d a k d a p a t d e n g a n s e g e r a d i j a d i k a n k a s . A k t i v a t a k l a n c a r d i b a g i m e n j a d i ;

I . A k t i v a b e r w u j u d

A k t i v a b e r w u j u d a d a l a h a k t i v a b e r w u j u d y a n g d i p e r o l e h d a l a m b e n t u k

s i a p p a k a i a t a u d e n g a n d i b a n g u n I e b i h d a h u l u . A k t i v a i n i b e r u p a :

a. T a n a h

T a n a h a d a l a h t a n a h y a n g d i m i l i k i d a n d i g u n a k a n d a l a m o p e r a s i

p e r u s a h a a n .

b . G e d u n g

G e d u n g a d a l a h b a n g u n a n - b a n g u n a n g e d u n g y a n g d i m i l i k i d a n d i g u n a k a n

u n t u k k e g i a t a n o p e r a s i p e r u s a h a a n .

c. M e s i n

M e s i n a d a l a h s e m u a m e s i n m i l i k p c r u s a h a a n y a n g d i p e r g u n a k a n d a l a m

o p e r a s i p e r u s a h a a n

d . P e r l e n g k a p a n d a n M e u b e l

P e r l e n g k a p a n a d a l a h k u r s i , m e j a , l e m a r i a r s i p d a n p e r l e n g k a p a n l a i n y a n g

d i p e r l u k a n u n t u k k e l a n c a r a n o p e r a s i p e r u s a h a a n . B i a s a n y a m e u b e l d a n

p e r l e n g k a p a n d i b e d a k a n l a g i a t a s :

16

1. M e u b e l d a n p e r l e n g k a p a n k a n t o r , s e p e r t i ; l e m a r i a r s i p , m e s i n h i t u n g ,

m e j a , k u r s i . p e t i u a n g d a n p e r l e n g k a p a n I a i n y a n g d i p e r l u k a n a g a r

a d m i n i s t r a s i d a p a t b e r j a l a n l a n c a r d a n e f i s i e n .

2 . M e u b e l d a n p e r l e n g k a p a n t o k o , m i s a l n y a : t i m b a n g a n , r a k - r a k

p e n y i m p a n a n b a r a n g , k a s r e g i s t e r , l e m a r i e t a l a s e d a n p e r l e n g k a p a n

l a i n y a n g d i p e r l u k a n d a l a m u s a h a p e n j u a l a n b a r a n g .

K e n d a r a a n

K e n d a r a a n a d a l a h s e g a l a j e n i s a n g k u t a n y a n g d i m i l i k i p e r u s a h a a n b a i k

u n t u k m e n g a n g k u t o r a n g m a u p u n b a r a n g , s p e r t i : t r u k , s e d a n , b i s d a n

s e b a g a i n y a .

M a r d i a s m o ( 1 9 9 7 : 3 6 ) m e n y a t a k a b b a h w a a k t i v a t e t a p b e r w u j u d

a d a l a h a k t i v a b e r w u j u d y a n g d i p e r o l e h d a l a m b e n t u k s i a p p a k a i a t a u

d e n g a n d i b a n g u n I e b i h d a h u l u . B e r i k u t i n i a d a l a h k r i t e r i a s u a t u a k t i v a

b e r w u j u d d a p a t d i k e l o m p o k k a n s e b a g a i a k t i v a t e t a p b e r w u j u d ;

1. D i m i l i k i o l e h p e r u s a h a a n ( h a k m i l i k )

2 . D i g u n a k a n d a l a m o p e r a s i p c r u s a h a a n

3 . T i d a k d i m a k s u d k a n u n t u k d i j u a l d a l a m r a n g k a k e g i a t a n n o r m a l

p e r u s a h a a n

4 . M e m p u n y a i m a s a m a n f a a t ( k e g u n a a n ) i e b i h d a r i s a t u t a h u n .

A k t i v a b e r w u j u d m e l i p u t i a k t i v a y a n g t i d a k d a p a t d i s u s u t k a n d a n a k t i v a

y a n g d a p a t d i s u s u t k a n .

1 7

2 . A k t i v a T i d a k B e r w u j u d

M a r d i a s m o ( 1 9 9 7 : 3 7 ) m e n y a t a k a n b a h w a a k t i v a t e t a p t i d a k t e r w u j u d

m e r u p a k a n h a k - h a k i s t i m e w a a t a u p o s i s i y a n g m e n g u n t u n g k a n p e r u s a h a a n

d a l a m m e n g h a s i l k a n p e n d a p a t a n . T e r m a s u k d a l a m k e l o m p o k a k x i v a t i d a k

t e r w u j u d a n t a r a l a i n : h a k p a t e n , h a k c i p t a , f r a n c h i s e , m e r e k d a g a n g g o o d w i l l .

A k t i v a t i d a k t e n v u j u d , b e r d a s a r k a n m a s a m a n f a a t n y a d i k e l o m p o k k a n

m e n j a d i :

1. A k t i v a t i d a k t e r w u j u d y a n g m a s a m a n f a a t n y a d i b a t a s i o l e h u n d a n g -

u n d a n g , p e r a t u r a n , p e r s e t u j u a n , a t a u s i f a t a k t i v i s t e r s e b u t , m i s a l n v a : h a k

p a t e n , h a k c i p t a , f r a n c h i s e .

2 . A k t i v a t i d a k b e r w u j u d y a n g m a s a m a n f a a t n y a t i d a k l e r b a t a s . m i s a l n y a :

m e r e k d a g a n g d a n g o o d w i l l .

B. Pengertian Likuiditas

P e n g e r t i a n l i k u i d i t a s m e n u r u t B a m b a n g R i y a n t o ( 1 9 9 9 : 2 5 ) a d a l a h :

" K e m a m p u a n s u a t u p e r u s a h a a n u n t u k m e m e n u h i k e w a j i b a n f i n a n s i a l n y a y a n g s e g e r a

h a r u s d i b a y a r J u m l a h a l a t - a l a t p e m b a y a r a n ( a l a i - a l a t l i k u i d ) y a n g d i m i l i k i o l e h

s u a t u p e r u s a h a a n p a d a s u a t u saa t t e r t e n t u m e r u p a k a n " K e k u a t a n m e m b a y a r " d a r i

p e r u s a h a a n y a n g b e r s a n g k u t a n .

S u a t u p e r u s a h a a n y a n g m e m p u n y a i " K e k u a t a n m e m b a y a r " b e l u m t e n t u

d a p a t m e m e n u h i s e g a l a k e w a j i b a n f i n a n s i i l n y a y a n g s e g e r a h a r u s d i p e n u h i . a t a u

d e n g a n k e l a l a i a n p e r u s a h a a n t e r s e b u t b e l u m t e n t u m e m p u n y a i " K e m a m p u a n

18

m e m b a y a r " . " K e m a m p u a n m e m b a y a r " b a r u t e r d a p a t p e r u s a h a a n a p a b i l a " K e k u a t a n

m e m b a y a r " n y a b e s a r s e h i n g g a d a p a t m e m e n u h i s e m u a k e w a j i b a n finansiilnya y a n g

s e g e r a h a r u s d i p e n u h i . D e n g a n d e m i k i a n m a k a " K e m a m p u a n m e m b a y a r " i t u h a r u s

d a p a t d i k e t a h u i s e t e l a h k i t a m e m b a n d i n g k a n " K e k u a t a n m e m b a y a r " n y a d i s a t u p i h a k

d e n g a n k e w a j i b a n - k e w a j i b a n finasiilnya y a n g s e g e r a h a r u s d i p e n u h i d i l a i n p i h a k .

P a d a p o k o k n y a , k e w a j i b a n - k e w a j i b a n y a n g h a r u s d a p a t d i p e n u h i o l e h

p e r u s a h a a n a d a d u a m a c a m , y a i t u :

1. K e m a m p u a n m e m b a y a r h u t a n g - h u t a n g n y a p a d a s e t i a p s a a t d i t a g i h . K e m a m p u a n

i n i d i s e b u t l i k u i d i t a s b a d a n u s a h a .

2- K e m a m p u a n m e m b i a y a i o p e r a s i p e r u s a h a a n s e h a r i - h a r i . K e m a m p u a n i n i d i s e b u t

l i k u i d i t a s .

M e n u r u t B a m b a n g R i y a n t o ( 1 9 9 9 : 3 3 1 ) l i k u i d i t a s p c r u s a h a a n d a p a t d i u k u r

d e n g a n r a s i o l i k u i d i t a s a n t a r a l a i n s e b a g a i b e r i k u t :

/. C u r r e n t r a t i o

Current ratio a d a l a h k e m a m p u a n p e r u s a h a a n u n t u k m e m b a y a r h u t a n g

y a n g h a r u s s e g e r a d i b a y a r a t a u d i p e n u h i d e n g a n a k t i v a l a n c a r . R u m u s n y a :

., Aktiva lancar , , ( urrent ratio . Y 1 0 0 %

/ / z / t a n g lancar

M e n u r u t B a m b a n g R i y a n t o ( 1 9 9 9 : 2 5 ) ( urrent ratio k u r a n g d a r i 2 : i a l a u 2 0 0 %

d i a n g g a p k u r a n g b a i k , s e b a b a k t i v a l a n c a r t u r u n m i s a l n y a s a m p a i I e b i h d a r i 5 0 %

19

m a k a j u m l a h a k t i v a l a n c a m y a t i d a k a k a n c u k u p l a g i u n t u k m e n u t u p h u t a n g

l a n c a m y a

2. Cash r a t i o

Cash r a t i o a d a l a h k e m a m p u a n u n t u k m e m b a y a r h u t a n g y a n g s e g e r a h a r u s

d i p e n u h i d e n g a n k a s y a n g t e r s e d i a d a l a m p e r u s a h a a n . R u m u s n y a :

Cash r a t i o = ^ — .v 1 0 0 % / / w l a n g Lancar

3. Q u i c k r a t i o

Q u i c k r a t i o a d a l a h k e m a m p u a n u n t u k m e m b a y a r h u t a n g y a n g s e g e r a

h a r u s d i p e n u h i d e n g a n a k t i v a l a n c a r y a n g I e b i h l i k u i d . R u m u s n y a :

Q u i c k r a r i o ^ ^ " ' ^^ ^ v l 0 0 % / / j / t a n ^ t ; lancar

M e n u r u t B a m b a n g R i y a n t o ( 1 9 9 9 : 2 8 ) s e c a r a u m u m d a p a t l a h d i k a t a k a n b a h w a

s u a t u k o p e r a s i y a n g m e m p u n y a i " q u c i k r a t i o ' " k u r a n g d a r i I : I a t a u 1 0 0 %

d i a n g g a p k u r a n g b a i k t i n g k a t l i k u i d i t a s n y a .

BAB 111

DATA

A. Sejarah Singkat Koperasi

K o p e r a s i p e d a g a n g b e s a r L e m a b a n g ( K O P P A L ) d i d i r i k a n o l e h b a p a k D j a n a

K a m i ) s e l a k u k e t u a k o p e r a s i p a d a t a n g g a l 2 8 o k t o b e r 1 9 8 3 , y a n g d i d a f t a r k a n o l e h

d a f t a r u m u m d a n d i s y a h k a n o l e h k e p a i a k a n t o r w i l a y a h d e p a r t e m e n k o p i e r a s i p r o p i n s i

s u m a t e r a s e i a t a n p a d a t a n g g a l 2 4 O k t o b e r 1 9 8 4 d e n g a n n o m o r ( ) 0 2 0 0 5 / B H / X X .

K o p e r a s i p e d a g a n g p a s a r d i L e m a b a n g ( K O P P A L ) b e r d o m i s i l i a t a u b e r t e m p a t d i

p a s a r L e m a b a n g l a n t a i 11 B l o k F N o 4 4 i * a l e m b a n g .

P e r t a m a k a l i d i d i r i k a n t a h u n 1 9 8 4 k o p e r a s i p e d a g a n g p a s a r L e m a b a n g

( K O P P A L ) b e r a n g g o t a k a n 1 4 1 o r a n g . L a m a k e l a m a a n b e r k e m b a n g d a n s e k a r a n g

t a h u n 2 0 0 3 a n g g o t a k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) s u d a h m e n c a p a i

5 8 9 o r a n g .

m a k s u d d a n t u j u a n d t d i r i k a n n y a k o p e r a s i m e n u r u t p a s a l 3 U n d a n g - U n d a n g

P e r k o p e r a s i a n n o m o r 2 5 t a h u n 1 9 9 2 a d a l a h u n t u k m e m a j u k a n k e s e j a h t e r a a n a n g g o t a

p a d a k h u s u s n y a d a n m a s y a r a k a t p a d a u m u m n y a s e r t a i k u t m e m b a n g u n t a t a n a n

p e r e k o n o m i a n n a s i o n a l d a l a m r a n g k a m e w u j u d k a n m a s y a r a k a t y a n g m a j u , a d i ! d a n

m a k m u r b e r d a s a r k a n p a n c a s i l a d a n u n d a n g - u n d a n g d a s a r 1 9 4 5 . B e r d a s a r k a n p a s a l 3

u n d a n g - u n d a n g p e r k o p e r a s i a n t e r s e b u t K o p e r a s i P e d a g a n g P a s a r L e m a b a n g

( K O P P A L ) d i d i n k a n .

2 0

2 1

B. Struktur o r g a n i s a s i d a n p e m b a g i a n tugas

P e n g o l a h a n u s a h a y a n g s u k s e s t e r g a n t u n g p a d a k e m a m p u a n k e t u a k o p e r a s i i t u

s e n d i r i d a l a m m e w u j u d k a n k o n d i s i o r g a n i s a s i y a n g s e h a t , a r t i n y a k e t u a k o p e r a s i

p e r l u b e r p e r a n s e r t a d a l a m m e n g k o m b i n a s i k a n s u m b e r - s u m b e r d a y a y a n g t e r s e d i a

d a l a m k o p e r a s i . A g a r k e t u a k o p e r a s i d a p a t m e m p e r s a t u k a n s e l u r u h a n g g o t a y a n g

b e r b e d a l a t a r b e l a k a n g p t e n d i d i k a n , p e n g a l a m a n . k e t e r a m p i i a n d a n p e r b e d a a n l a i n n y a

s e r t a u n t u k m e n u n j a n g k e g i a t a n k o p e r a s i s e b a g a i b a d a n h u k u m , m a k a K o p e r a s i

P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) m e m i l i k i s t r u k t u r o r g a n i s a s i .

D e n g a n a d a n y a s t r u k t u r o r g a n i s a s i m a k a k o p e r a s i d a p a t m e n c i p l a k a n s u a t u

k e a d a a n d i m a n a t e r c i p t a n y a k o n d i s i y a n g b a i k a n t a r b a g i a n d a l a m k o p e r a s i . D e n g a n

a d a n y a k o o r d i n a s i y a n g b a i k d i h a r a p k a n a d a n y a k e s e l a r a s a n a k t i v i t a s d a n s u a s a n a

k e r j a y a n g b a i k d i a n t a r a a n g g o t a d i d a l a m m e n c a p a i t u j u a n k o p e r a s i .

K o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) m e n g g u n a k a n s t r u k t u r

o r g a n i s a s i y a n g i d e a l . N a m p a k d i d a l a m s t r u k t u r t e r s e b u t r a p a t a n g g o t a m e r u p a k a n

u n s u r y a n g m e m p u n y a i k e d u d u k a n t e r t i n g g i , d i b a w a h n y a p e n g u r u s y a n g d i a n g k a t

o l e h r a p a t a n g g o t a ( y a n g d e n g a n s e n d i r i n y a d a p a t p u l a d i b c r h e n t i k a n o l e h r a p a t

a n g g o t a ) .

P e n g a w a s l e t a k n y a s e j a j a r d e n g a n p e n g u r u s . i n i b e r a r t i b a h w a p e n g a w a s

d i a n g k a t o l e h d a n m e m p e r t a n g g u n g j a w a b k a n h a s i l k e r j a n y a k e p a d a r a p a t a n g g o t a

a n t a r a p e n g a w a s d e n g a n p e n g u r u s a d a h u b u n g a n t i m b a l b a l i k a k a n t e t a p i t i d a k a d a

p e l i m p a h a n w e w e n a n g . U n t u k I e b i h j e l a s n y a , p e r h a t i k a n s t r u k t u r o r g a n i s a s i k o p e r a s i

22

p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g s e c a r a s i s t e m a t s p a d a g a m b a r l . l

b e r i k u t i n i :

Gambar 111.1

Struktur Organisasi

Koperasi Pedagang Pasar Lemabang (KOPPAL)

P e n g g u r u s B a d a n P e n g a w a s P e n g g u r u s B a d a n P e n g a w a s

M a n a j e r

U n i t S i m p a n P i n j a m

A n g g o t a

S u m b e r : K o p e r a s i P e d a g a n g P a s a r l e m a b a n g ( K O P P A L ) , t a h u n 2 0 0 2

2 3

S e t e l a h m e l i h a t s k e m a s t r u k l u r o r g a n i s a s i y a n g a d a , m a k a d a l a m

m e l a k s a n a k a n k e g i a t a n n y a . K o p e r a s i P e d a g a n g P a s a r L e m a b a n g ( K O P P A L ) p e r l u

m e m a h a m i p e r a n d a r i p e m e g a n g k e k u a s a a n t e r t i n g g i , p e n g u r u s d a n p e n g a w a s

k o p e r a s i .

1 . R a p a t a n g g o t a

a. R a p a t a n g g o t a m e r u p a k a n p e m e g a n g k e k u a s a a n t e r t i n g g i d a l a m k o p e r a s i .

b . R a p a t a n g g o t a m e n e t a p k a n

1) a n g g a r a n d a s a r

2 ) k e b i j a k s a n a a n u m u m d i b i d a n g o r g a n i s a s i , m a n a j e m e n d a n u s a h a

k o p e r a s i .

3 ) P e m i l i h a n , p e n g a n g k a t a n , p e m b e r h e n l i a n p e n g u r u s d a n p e n g a w a s

4 ) R e n c a n a k e r j a , r e n c a n a a n g g a r a n p e n d a p a t a n d a n b e l a n j a k o p e r a s i , s e r t a

p e n g e s a h a n l a p o r a n k e u a n g a n

5 ) P e n g e s a h a n p e r t a n g g u n g j a w a b a n p e n g u r u s d a l a m m e l a k s a n a k a n t u g a s n y a

6 ) P e m b a g i a n s i s a h a s i l u s a h a , d a n

7 ) P c n g g a b u n g a n , p e l c b u r a n , p e m b a g i a n , d a n p e m b u b a r a n k o p e r a s i .

c. K e p u t u s a n R a p a t A n g g o t a

1) K e p u t u s a n r a p a t a n g g o t a d i a m b i l b e r d a s a r k a n m u s y a w a r a h u n t u k

m e n c a p a i m u t a k a t .

2 ) A p a b i l a t i d a k d i p e r o l e h k e p u t u s a n d e n g a n c a r a m u s y a w a r a h , m a k a

p e n g a m b i l a n k e p u t u s a n d i l a k u k a n b e r d a s a r k a n s u a r a t e r b a n y a k

2 4

3 ) D a l a m h a l d i l a k u k a n p e m u n g u t a n s u a r a , s e t i a p a n g g o t a b e r h a k

m e m p u n y a i s a t u s u a r a .

4 ) H a k s u a r a d a l a m k o p e r a s i s k u n d e r d a p a t d i a t u r d a l a m a n g g a r a n d a s a r

d e n g a n m e m p e r t i m b a n g k a n j u m l a h a n g g o t a d a n j a s a u s a h a a n g g o t a

k o p e r a s i s e c a r a b e n m b a n g

2 . P e n g u r u s

a. P e n g u r u s d i p i l i h d a r i d a n o l e h a n g g o t a k o p e r a s i d a l a m r a p a t a n g g o t a .

b . P e n g u r u s m e r u p a k a n p e m e g a n g k u a s a r a p a t a n g g o t a

c. U n t u k p e r t a m a k a l i , s u s u n a n d a n n a m a a n g g o t a p e n g u r u s d i c a n t u m k a n d a l a m

a k t e p e n d i r i a n .

d . M a s a j a b a t a n p e n g u r u s p a l i n g l a m a l i m a t a h u n

e. i ' e r s y a r a t a n u n t u k d a p a t d i p i l i h d a n d i a n g k a t m e n j a d i a n g g o t a p e n g u r u s d i

t e t a p k a n d a l a m a n g g a r a n d a s a r

P e n g u r u s b e r t u g a s u n t u k :

a. M e n g e l o l a k o p e r a s i d a n u s a h a n y a

b . M e n g a j u k a n r a n c a n g a n r e n c a n a k e r j a s e r t a r a n c a n g a n r e n c a n a a n g g a r a n

p e n d a p a t a n d a n b e l a n j a k o p e r a s i

c. M e n y e l e n g g a r a k a n r a p a t k o p e r a s i

d . M e n g a j u k a n l a p o r a n k e u a n g a n d a n p e r t a n g g u n g j a w a b a n p e l a k s a n a a n t u g a s

e. M e n y e l e n g g a r a k a n p e m b u k u a n k e u a n g a n d a n i n v e s t a s i s e c a r a t e r t i b

f. M e m e l i h a r a d a f t a r b u k u a n g g o t a d a n p e n g u r u s .

2 5

P e n g u r u s m e m p e r t a n g g u n g j a w a b k a n s e g a l a k e g i a t a n d a n u s a h a p e n g e l o l a a n

k o p e r a s i k e p a d a r a p a t a n g g o t a a t a u r a p a t l u a r b i a s a . S e l a i n i t u , p e n g u r u s d a p a t

m e n u n j u k s e j u m l a h o r a n g u n t u k m e n g e l o l a k o p e r a s i , d e n g a k e t e n t u a n s e b a g a i

b e r i k u t :

a . P e n g u r u s k o p e r a s i d a p a t m e n g a n g k a t p e n g e l o l a y a n g d i b e r i w e w e n a n g d a n k u a s a

u n t u k m e n g e l o l a u s a h a .

b . D a l a m h a l p e n g u r u s , k o p e r a s i b e r m a k s u d u n t u k m e n g a n g k a t p e n g e l o l a . M a k a ,

r a n c a n a p e n g a n g k a t a n t e r s e b u t d i a j u k a n k e p a d a r a p a t a n g g o t a u n t u k m e n d a p a t k a n

p e r s e t u j u a n .

c. P e n g e l o l a b e r t a n g g u n g j a w a b k e p a d a p e n g u r u s

d- P e n g e l o l a a n u s a h a o l e h p e n g e l o l a t i d a k m e n g u r a n g i t a n g g u n g j a w a b p e n g u r u s ,

3 . B a d a n P e n g a w a s

a. P e n g a w a s d i p i l i h d a r i d a n o l e h a n g g o t a k o p e r a s i d a l a m r a p a t a n g g o t a

b . P e n g a w a s b e r t a n g g u n g j a w a b k e p a d a r a p a t a n g g o t a

c. P e n g a w a s b e r t u g a s :

1 ) M e l a k u k a n p e n g a w a s a n t e r h a d a p p e l a k s a n a a n k e b i j a k s a n a a n d a n

p e n g e l o l a a n k o p e r a s i .

2 ) M e m b u a t l a p o r a n t e r t u l i s t e n t a n g h a s i l p e n g a w a s a n n y a

d . P e n g a w a s b e r w e n a n g :

1) M e n e l i t i c a t a t a n y a n g a d a p a d a k o p e r a s i

2 ) M e n d a p a t k a n s e g a l a k e t e r a n g a n y a n g d i p e r l u k a n

26

4 . M a n a j e r

a. M a n a j e r d i a n g k a t o l e h p e n g g u r u s d a n m e n d a p a t p e l i m p a h a n w e w e n a n g d a n

k e w a j i b a n b e r t a n g g u n g j a w a b k e p a d a p e n g g u r u s

b . M a n a j e r m e m p u n y a i w e w e n a n g u n t u k m e n g a n g k a t a t a u m e m b e r h e n t i k a n

p e g a w a i

c. M a n a j e r b e r t u g a s m e n g g e l o l a k o p e r a s i s e c a r a m a k s i m u m a g a r l a y a n a n y a n g

d i k e m b a n g k a n k o p e r a s i t e t a p m e m p e r h a t i k a n k e p e n t i n g a n y a n g s e i m b a n g

a n t a r a a s p e k c k o n o m i s d e n g a n w a t a k s o s i a l d a r i a n g g o t a

5 U n i t u s a h a s i m p a n p i n j a m

U s a h a y a n g d i k e m b a n g k a n o l e h k o p e r a s i y a n g d a l a m h a l i n i k o p e r a s i I ' e d a g a n g

I ' a s a r L e m a b a n g ( K O P P A L ) b e r g e r a k d a l a m b i d a n g u s a h a p e r k r e d i t a n a t a u s i m p a n

p i n j a m .

6 . A n g g o t a

a, A n g g o t a k o p e r a s i a d a l a h p e m i l i k d a n s e k a l i g u s p e n g g u n a j a s a k o p e r a s i

b . S e t i a p a n g g o t a m e m p u n y a i k e w a j i b a n :

1. M e m a t u h i A n g g a r a n D a s a r d a n A n g g a r a n R u m a h I ' a n g g a s e r t a k e p u t u s a n

y a n g t e l a h d i s e p a k a t i d a l a m R a p a t A n g g o t a

2 . B e r p a r t i s i p a s i d a l a m k e g i a t a n , u s a h a y a n g d i s e l e n g g a r a k a n o l e h k o p e r a s i

3 . M e n g e m b a n g k a n d a n m e m l i h a r a k e b e r s a m a a n b e r d a s a r a t a s asas

k c k e l u a r g a a n

2 7

c. S e t i a p a n g g o t a m e m p u n y a i h a k :

1 . M e n g h a d i r i , m e n y a t a k a n p e n d a p a t , d a n m e m b e r i k a n s u a r a d a l a m r a p a t

a n g g o t a

2 . M e m i l i h a t a u d i p i l i h m e n j a d i a n g g o t a p e n g g u r u s a t a u p e n g a w a s

3 . M e m i n l a d i a d a k a n r a p a t a n g g o t a m e n u r u t k e t e n t u a n d a l a m A n g g a r a n

D a s a r .

4 . M e n g e m u k a k a n p e n d a p a t a t a u s a r a n k e p a d a p e n g u r u s d i l u a r R a p a t

A n g g o t a b a i k d i m i n t a m a u p u n t i d a k d i m i n t a .

5 . M e m a n f a a t k a n k o p e r a s i d a n m e n d a p a t p e l a y a n a n y a n g s a m a a n t a r a

s e s a m a a n g g o t a

6 . M e n d a p a t k a n k e t e r a n g a n m e n g e n a i p e r k e m b a n g a n k o p e r a s i m e n u r u t

k e t e n t u a n d a l a m A n g g a r a n D a s a r .

C, Aktivitas Perusahaan

B e r d a s a r k a n s u r a t i z i n u s a h a n o m o r : O ( ) 2 0 O 5 / B H / X X . k e g i a t a n o p e r a s i

k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g a d a l a h b i d a n g j a s a

s i m p a n p i n j a m . K o p e r a s i s i m p a n p i n j a m d i s e b u t j u g a k o p e r a s i k r e d i t . U s a h a n v a

t e r u t a m a m e n e r i m a s i m p a n a n d a r i a n g g o t a . K e m u d i a n m c m i n j a m k a n n y a k e m b a l i

k e p a d a p a r a a n g g o t a y a n g m e m e r l u k a n m o d a l d e n g a n s y a r a t m u d a h , s e d e r h a n a , d a n

b u n g a n y a ringan.

K o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) m e m b e r i k a n p i n j a m a n

k e p a d a a n g g o t a n y a m a k s i m a l l i m a r a t u s ribu r u p i a h d a n m i n i m a l n y a s e r a t u s r i b u

2 8

r u p i a h . D e n g a n b u n g a 2 0 % d a n d a l a m j a n g k a w a k t u p e i u n a s a n s e l a m a 4 b u l a n .

K o p e r a s i s i m p a n p i n j a m m e n g h i m p u n m o d a l d a r i s u m b e r - s u m b e r s e b a g a i b e r i k u t :

1 . S i m p a n a n p o k o k

A d a l a h s i m p a n a n y a n g t i d a k d a p a t d i a m b i l k e m b a l i , k e c u a l i a n g g o t a y a n g

b e r s a n g k u t a n k e l u a r . S i m p a n a n p o k o k p a d a k o p e r a s i p e d a g a n g p a s a r L e m a b a n g

a d a l a h R p . 5 0 0 0 , -

2 . S i m p a n a n w a j i b

A d a l a h s i m p a n a n y a n g j u m l a h n y a d i t e n t u k a n d i s e l o r s e c a r a t e r a t u r . S i m p a n a n i n i

h a n y a d a p a t d i a m b i l s e t e l a h j a n g k a w a k t u t e r t e n t u . S i m p a n a n w a j i b p a d a k o p e r a s i

p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) a d a l a h R p . 1 0 0 0 , -

3 . S i m p a n a n s u k a r e l a

A d a l a h s i m p a n a n y a n g j u m l a h n y a b e b a s , d e m i k i a n p u l a w a k t u n y a p e n g a m b i l a n

d a p a t d i l a k u k a n s e w a k l u - w a k t u s e s u a i k e b u t u h a n .

' I ' u j u a n k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) y a n g b e r g e r a k d i

b i d a n g s i m p a n p i n j a m a d a l a h s e b a g a i b e r i k u t :

1. M c n d i d i k p a r a a n g g o t a b e r h e m a t , m a m p u m e n y i s i h k a n s e b a g i a n p e n d a p a t a n n y a .

2 . M e m b u d a y a k a n g e m a r m e n a b u n g s e c a r a t e r a t u r u n t u k k e p e r i u a n m a s a d e p a n d a n

u n t u k m e m b e n t u k m o d a l u s a h a .

3 . M e m b a n t u a n g g o t a k o p e r a s i y a n g m e m b u t u h k a n u a n g . M e r e k a d a p a t

m e m i n j a m n v a u n t u k k e p e r i u a n m e n i n g k a t k a n u s a h a b i d a n g p e r d a g a n g a n , s e o r a n g

p e d a g a n g d e n g a n u a n g p i n j a m a n d a r i k o p e r a s i d a p a t m e m p e r b e s a r m o d a l d a n

m e n i n g k a t k a n u s a h a n y a .

29

D. Laporan Keuangan

M e r e k a y a n g m e m p u n y a i k e p e n t i n g a n t e r h a d a p p e r k e m b a n g a n s u a t u k o p e r a s i

s a n g a t l a h p e r l u u n t u k m e n g e t a h u i k o n d i s i k e u a n g a n k o p e r a s i t e r s e b u t , d a n k o n d i s i

k e u a n g a n s u a t u k o p e r a s i a k a n d a p a t d i k e t a h u i d a r i l a p o r a n k e u a n g a n k o p e r a s i y a n g

b e r s a n g k u t a n , y a n g t e r d i r i d a r i n e r a c a , l a p o r a n l a b a r u g i s e r t a l a p o r a n l a i n n y a .

D e n g a n m e n g a d a k a n a n a l i s a t e r h a d a p p o s - p o s n e r a c a a k a n d i k e t a h u i a t a u a k a n

d i p e r o l e h g a m b a r a n m e n g e n a i p o s i s i k e u a n g a n n y a , s e d a n g k a n a n a l i s a t e r h a d a p

l a p o r a n l a b a r u g i n y a a k a n m e m b e r i k a n g a m b a r a n m e n g e n a i b a s i l a t a u p e r k e m b a n g a n

u s a h a k o p e r a s i y a n g b e r s a n g k u t a n .

L a p o r a n k e u a n g a n s e b a g a i a l a t p e n g u j i d a n d a s a r u n t u k d a p a t m e n e n t u k a n

a t a u m e n i l a i p o s i s i k e u a n g a n k o p e r a s i t e r s e b u t , d i m a n d e n g a n h a s i l a n a l i s a t e r s e b u t

p i h a k - p i h a k y a n g b e r k e p e n t i n g a n d a p a t m e n g a m b i l s u a t u k e p u t u s a n . J a d i u n t u k

m e n g e t a h u i p o s i s i k e u a n g a n s u a t u k o p e r a s i s e r t a h a s i l - h a s i l y a n g d i c a p a i o l e h

k o p e r a s i t e r s e b u t p e r l u a d a n y a l a p o r a n k e u a n g a n d a r i k o p e r a s i y a n g b e r s a n g k u t a n .

B e r d a s a r k a n k e t e r a n g a n d i a t a s , b e r i k u t i n i p e n u l i s m e n y a j i k a n l a p o r a n

k e u a n g a n y a n g t e r d a p a t p a d a k o p e r a s i p a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g y a n g

a k a n p e n u l i s s a j i k a n a d a l a h l a p o r a n n e r a c a d a n l a p o r a n l a b a r u g i y a n g m a n a p e n u l i s

m e n g a m b i l l a p o r a n k e u a n g a n d a r i t a h u n 1 9 9 8 s a m p a i d e n g a n t a h u n 2 0 0 2 :

3 0

T A B E L III . l

KOPERASI PEDAGANG PASAR LEMABANG (KOPPAL)

LAPORAN NERACA

PER 31 DESEMBER 1998

A k v i l a P a s s i v a

N o U r a l a n J u m l a h N o U r a i a n J u m l a h

I A k t i v a l a n c a r I K e w a j i b a n l a n c a r :

1. K a s R p . 4 . 4 7 0 . 0 0 0 , - 1. S i m p a n a n s u k a r e l a R p . 2 . 4 8 0 . 9 0 0 , -1 2 . B a n k R p . 1 0 . 0 0 0 . 0 0 0 , - 2 . S l R J t h 1 9 9 8 s e b e R p . 6 , 8 4 4 , 0 0 0 , -

3 , P i u t a n g RD . 1 3 . 4 4 9 . 0 0 0 , - l u m d i b a g i k a n

T o t a l a k t i v a l a n c a r R p . 2 7 . 9 1 9 . 0 0 0 3 . H u t a n g RD . 1 . 6 2 9 . 0 0 0 . -

11 A k t i v a t e t a p : T o t a l k e w a j i b a n l a n c a r R p . 1 0 . 9 5 0 . 9 0 0 , -

I n v e n t a r i s : M o d a l 1 1 1. L o k a l k a n t o r R p . 4 . 2 5 0 . 0 0 0 , - M o d a l s e n d i r i : j 2 . F e l i n g c a b i n e t R n , 6 5 0 . 0 0 0 . - I . S i m p a n a n p o k o k R p . 2 . 0 0 0 . 0 0 0 , -

T o t a l a k v i t a t e t a p R p . 4 . 9 0 0 . 0 0 0 2 . S i m p a n a n w a j i b R p . 9 . 5 0 5 , 0 0 0 , -

3 . S u m b a n g a n s w a d a y a R p . 5 3 6 . 6 0 0 , -

p e d a g a n g 1 1 4 . S H U t h 1 9 9 0 - 1 9 9 7 R p . 9 . 4 2 3 . 9 0 0 , -! ' I ' o t a l m o d a l R p . 2 1 . 8 6 5 . 1 0 0 , -

R p . 3 2 . 8 1 2 . 0 0 0 , -

T o t a l a k t i v a R p . 3 2 . 8 1 9 . 0 0 0 R p . 3 2 . 8 I 9 . 0 0 0 , -

S u m b e r : K o p e r a s i p e d a g a n g p a s a r l e m b a n g ( K O P P A L ) P a l e m b a n g , t a h u n 1 9 9 8

31

TABEI> 111.2


LAPORAN NERACA


A k v i t a P a s s i v a

No U r a i a n J u m l a h No U r a i a n l u m l a h mf u 1 1 1 1 a 1 1

I A k t i v a l a n c a r 1 Ic"H*\»/i* 1 1 n a n l a n c a r ' i rxt^vval lUdii l a i i v d i .

1. K a s R p . 4 4 9 , 6 0 0 , - 1 S i m n a n a n snkarpla R n "> 6*^^ 9 0 0 -

2 . B a n k R n 14 s o n n o n "> 1 t h I QQO ci^hc J.. OiiKJ I I I 1 7 W S L u C - R n 4 8 7 0 0 0 0

3 . P i u t a n g R p . 1 4 . 5 9 6 . 0 0 0 , -1- . ^

l u m d i b a g i k a n

T o t a l a k t i v a l a n c a r R p . 2 9 . 5 4 5 . 6 0 0 3 . H u t a n g R p . 2 . 0 0 2 . 5 0 0 , -

I I A k t i v a t e t a p : T o t a l k e w a j i b a n l a n c a r R p . 9 . 5 2 7 . 0 0 0 , -

I n v e n t a r i s : 11 M o d a l

1 . L o k a l k a n t o r R p , 4 . 2 5 0 . 0 0 0 , - M o d a l s e n d i r i :

2 . P c l i n g c a b i n e t R p . 6 5 0 . 0 0 0 , - 1. S i m p a n a n p o k o k R p . 2 . 5 2 5 . 0 0 0 , -

\ T o t a l a k v i t a t e t a p R p . 4 . 9 0 0 . 0 0 0 2 . S i m p a n a n w a j i b R p . 1 0 . 7 2 2 . 0 0 0 , -

1 1 3 . S u m b a n g a n s w a d a y a R p . 5 3 6 . 6 0 ( ) , -i i

1 1 1 1

p e d a g a n g 1 i 4 . S H U t h 1 9 9 0 - 1 9 9 8 1 R p . l 1 . 1 3 4 . 5 0 0 , -

! ! T o t a l m o d a l R p , 2 4 . 9 1 8 . 6 0 0 , -

1 1 T o t a l a k t i v a R p . 3 4 . 4 4 5 . 6 0 0 1 j R p 3 4 . 4 4 5 . 6 0 0 , -


3 2

TABF.I. III.3


LAPORAN NERACA



N o U r a i a n J u m l a h N o U r a i a n J u m l a h

I A k t i v a l a n c a r 1 1 K e w a i i h a n l a n c a r '

1 . K a s R p . 2 . 2 4 6 . 2 5 0 , - 1, S i m p a n a n s u k a r e l a R p . 2 . 2 6 4 . 9 0 0 , -

~> B a n k R p . 1 3 . 6 3 4 . 0 0 0 , - "> S H I 1 Ih 1 9 9 9 s c h c - R n 6 4 5 7 ' ' S S -

3 . P i u t a n g R p . 1 8 . 9 3 1 . 1 0 0 , - l u m ( J i b a g i k a n

T o t a l a k t i v a l a n c a r R p . 3 4 . 8 1 1 . 3 5 0 3 . H u t a n g R p . 2 . 6 3 6 . 5 0 0 . -

I I A k t i v a i c t a p : T o t a l k e w a j i b a n l a n c a r R p . 1 1 . 3 5 8 . 0 0 0 . -


1. L o k a l k a n t o r R p . 4 . 2 5 0 . 0 0 ( ) , - M o d a l s e n d i r i :

2 . F e l i n g c a b i n e t R p . 6 5 0 . 0 0 0 , - 1. S i m p a n a n p o k o k R p . 2 . 6 5 5 . 0 0 0 . -

T o t a l a k v i t a t e t a p R p . 4 . 9 0 0 . 0 0 0 j 2 . S i m p a n a n w a j i b R p . l 1 . 3 8 1 . 0 0 0 , -j 3 . S u m b a n u a n s w a d a v a R p . 5 3 6 . 6 0 0 , -1 p e d a g a n g

4 . S H U t h 1 9 9 0 - 1 9 9 8 R p . l 3 . 7 8 0 . 0 6 5 . -i T o t a l m o d a l R p . 2 8 . 3 5 2 . 6 6 5 . -

I T o t a l a k t i v a R p . 3 9 . 7 7 1 . 3 5 0 i T o t a l p a s s i v a R p . 3 9 . 7 7 1 . 3 5 0 , -

S u m b e r : K o p e r a s i pec a g a n g p a s a r l e m b a n g ( K O P P A T ) P a l e m b a n g , t a h u n 2 0 0 0

33

A k v i t a

T A B E L 111.4


LAPORAN NERACA


P a s s i v a

No U r a i a n J u m l a h No U r a i a n J u m l a h

I A k t i v a l a n c a r 1 K e w a j i b a n l a n c a r :

1 . K a s R p . 2 . 0 1 3 . 2 0 0 , - 1 . S i m p a n a n s u k a r e l a R p . 2 , 5 6 9 . 9 0 0 , -

2 . B a n k R p . 1 4 . 8 8 4 . 0 0 0 , - 2 . S H U t h 1 9 9 9 s e b e R p . 5 . 1 6 0 . 5 6 5 , -

3 . P i u t a n g R D . 1 9 . 1 2 3 . 1 0 0 , - l u m d i b a g i k a n

T o t a l a k t i v a l a n c a r R p . 3 6 . 0 2 0 . 3 0 0 3 . H u t a n g R p . 3 . 3 9 6 . 7 0 0 , -

11 A k t i v a t e t a p : T o t a l k e w a j i b a n l a n c a r R p . l 1 . 1 2 7 . 1 6 5 , -


1. L o k a l k a n t o r R p , 4 . 2 5 0 . 0 0 0 , - M o d a l s e n d i r i :

2 . F e l i n g c a b i n e t R p . 6 5 0 . 0 0 0 . - 1 . S i m p a n a n p o k o k R p . 2 . 6 7 0 . 0 0 ( ) , -

T o t a l a k v i t a t e t a p R p . 4 . 9 0 0 . 0 0 0 2 . S i m p a n a n w a j i b R p . l 1 . 9 4 9 , 0 0 0 . -

3 . S u m b a n g a n s w a d a y a R p , 5 3 6 , 6 0 0 , -

p e d a g a n g

4 . S H U t h 1 9 9 0 - 1 9 9 8 R p . 1 4 . 6 3 7 . 5 3 3 . -

1 T o t a l m o d a l R p . 2 9 . 7 9 3 . 1 3 5 , -

! T o t a l a k t i v a R p . 4 0 . 9 2 0 . 3 0 0 i T o t a l p a s s i v a R p . 4 0 . 9 2 0 . 3 0 0 1


http://Rd.19.123.100,-

34

T A B E L I1I.5


LAPORAN NERACA



No U r a i a n J u m l a h No U r a i a n J u m l a h

I A k t i v a l a n c a r I K e w a j i b a n l a n c a r :

1. K a s R p . 8 5 1 . 5 0 4 , - 1 . S i m p a n a n s u k a r e l a R p . 2 . 7 5 7 . 9 0 0 , -

2 . B a n k R p . 1 9 . 4 9 7 . 1 1 9 , - 2 . S H U t h 1 9 9 9 s e b e R p , 4 . 8 1 2 . 0 0 0 , -

3 . P i u t a n g R p , I 6 . 8 8 9 . 1 0 0 , - l u m d i b a g i k a n

T o t a l a k t i v a l a n c a r R p . 3 7 . 2 3 7 , 7 2 3 , - 3 . H u t a n g R p . 3 . 6 5 4 . 8 5 4 , -

11 A k t i v a t e t a p : T o t a l k e w a j i b a n l a n c a r R p . 1 1 , 2 2 4 . 7 5 4 , -


1 . L o k a l k a n t o r R p . 4 . 2 5 0 . 0 0 0 , - M o d a l s e n d i r i : ;

2 . F c i i n g c a b i n e t R p . 6 5 0 . 0 0 0 , - 1. S i m p a n a n p o k o k R p . 2 . 4 2 5 . 0 0 0 , -

T o t a l a k v i l a t e t a p R p . 4 . 9 0 0 . 0 0 0 2 . S i m p a n a n w a j i b I R p , 1 1 . 9 9 9 , 5 0 0 , -

3 . S u m b a n g a n s w a d a y a R p , 5 3 6 . 6 0 ( ) . -

p e d a g a n g i

4 . S H U t h 1 9 9 0 - 1 9 9 8 : R p . 1 5 . 9 5 1 . 8 6 9 . -

T o t a l m o d a l 1 R p . 3 0 . 9 5 1 . 9 6 9 , -

T o t a l a k t i v a R p . 4 2 . 1 3 7 . 7 2 3 T o t a l p a s s i v a 1 R p . 4 2 . 1 3 7 . 7 2 3

S u m b e r . K o p e r a s i p e d a g a n g p a s a r l e m b a n g ( K O P P A L ) P a l e m b a n g . t a h u n 2 0 0 2

35

T A B E L ni.6


LAPORAN LABA/Rl lGI

PER31 DESEMBER 1998

P e n d a p a t a n R p . 9 . 5 8 5 . 9 0 0

P e n g e l u a r a n :

B i a y a a d m i n i s t r a s i R p . 1 9 9 . 6 5 0

P e r l e n g k a p a n k a n t o r R p . 1 6 0 . 5 0 0

S e w a k a n t o r R p . 1 7 0 . 0 0 0

L a n g g a n a n s r i p o R p . 2 7 5 . 5 0 0

B i a y a t r a n s p o r t a s i R p . 4 5 . 0 0 0

- H o n o r p e t u g a s k r e d i t h a r i a n R p . 4 5 8 . 3 0 0

B i a y a I a i n - I a i n R p 3 3 2 . 5 0 0

T o t a l p e n g e l u a r a n R p . 2 . 7 4 1 . 4 5 0

S i s a h a s i l u s a h a R p . 6 . 8 4 4 . 4 5 0

S u m b e r ; K o p e r a s i P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g , t a h u n 1 9 9 8

36

T A B E L III.7


LAPORAN LABA/RIIGI


n /4 o E l n r c n u a p a l a n

R n 7 A A 7 OOn i\.p. / . u O Z . U U O

P c n t j c i 1 i?tran '



S e w a k a n t o r R p . 2 3 0 . 0 0 0


B i a y a t r a n s p o r t a s i R p . 5 2 . 0 0 0

H o n o r p e t u g a s k r e d i t h a r i a n R p . . 4 7 5 . 1 5 0

B i a y a I a i n - l a i n R p . 3 6 5 . 5 0 0


S i s a H a s i l U s a h a R p . 4 . 8 7 0 . 3 8 5

S u m b e r : K o p e r a s i P a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g , t a h u n 1 9 9 9

37

T A B E L 111.8


LAPORAN LABA/RIIGI

P E R 31 D E S E M B E R 2000

P e n d a p a t a n R p . 9 . 6 9 6 . 7 3 5


B i a y a a d m i n i s t r a s i R p 3 5 6 . 5 0 0

P e r l e n g k a p a n k a n t o r R p 4 3 0 . 5 0 0

S e w a k a n t o r R p 3 2 0 . 0 0 0


H o n o r p e t u g a s k r e d i t h a n a n R p . . 8 5 5 . 4 5 0



S i s a H a s i l U s a h a R p . 6 . 4 5 4 2 8 5

S u m b e r : K o p e r a s i P a s a r L e m a b a n g ( K O P P A L ) I ' a l e m b a n g . t a h u n 2 0 0 0

38

T A B E M I I . 9


LAPORAN LABA/RIIGI

P E R 31 D E S E M B E R 2001

r C n U a p d l d i i t ? r \ R Q'^8 "^gS




S e w a k a n t o r R p . 3 5 0 . 0 0 0


H o n o r p e t u g a s k r e d i t h a r i a n R p , , 9 0 0 . 0 0 0

B i a y a I a i n - I a i n R p , 4 5 0 . 0 0 0


S i s a H a s i l U s a h a R p . 5 , 1 6 0 . 5 6 5

S u m b e r : K o p e r a s i l*asar L e m a b a n g ( K O P P A L ) P a l e m b a n g . t a h u n 2 0 0 1

39

T A B E L III.IO


LAPORAN LABA/RIIGI

PER 31 D E S E M B E R 2002

P e n d a p a t a n r

R p . 8 . 9 4 3 . 5 0 0




S e w a k a n t o r R p . 3 8 0 . 0 0 0


H o n o r p e t u g a s k r e d i t h a r i a n R p . l . 9 5 0 . 5 0 0


T o t a l p e n g e l u a r a n R D . 4 . 1 3 1 . 5 0 0

S i s a H a s i l U s a h a R p . 4 . 8 1 2 . 0 0 0

BAB IV ANALISIS STRUKTUR DAN HUBUNGANNYA

DENGAN LIKUIDITAS K O P E R A S I

A. Anaiisi Struktur Kekayaan Dan Likuiditas Pada Koperasi Pedagang Pasar Lemabang (KOPPAL)

S t r u k t u r k e k a y a a n m e r u p a k a n j u m l a h k e s e l u r u h a n a k t i v a l a n c a r d a n a k t i v a t e t a p

y a n g a d a d i d a l a m k o p e r a s i . P e n g e l o l a a n s t r u k t u r k e k a y a a n d i d a l a m k e p e r a s i d i

m a k s u d k a n u n t u k m e n g e t a h u i b a g a i m a n a k o p e r a s i m e n g e l o l a a k t i v a y a n g a d a d i

d a l a m k o p e r a s i s e h i n g g a a k a n m e m b e r i k a n e f e k t e r h a d a p t i n g k a t l i k u i d i t a s .

A n a l i s s t r u k t u r k e k a y a a n m e r u p a k a n a n a l i s i s y a n g s a n g a t b e r g u n a b a g i k o p e r a s i

u n t u k m e n g e t a h u i p e r i m b a n g a n t i a p j e n i s a k t i v a y a n g a d a d i d a i a m k o p e r a s i g u n a

m e n i n g k a t k a n k e m a m p u a n k o p e r a s i d a l a m m e m e n u h i k e w a j i b a n y a n g t e l a h j a t u h

t e m p o y a n g t e n t u n y a m e m p e n g a r u h i b e s a r k e c i i n y a t i n g k a t l i k u i d i t a s d a r i k o p e r a s i

y a n g b e r s a n g k u t a n

B e r i k u t m i b e r d a s a r k a n n e r a c a t a h u n 1 9 9 8 s a m p a i d e n g a n t a h u n 2 0 0 2 , p e r s e n t a s e

a k t i v a l a n c a r d a n a k t i v a t e t a p p a d a s t r u k t u r k e k a y a a n a d a l a h s e b a g a i b e r i k u t :

^ S t r u k t u r a k t i v a l a n c a r :

S t r u k t u r a k t i v a l a n c a r Aktivalancar

. v l 0 0 % lotal aktiva

T a h u n 1 9 9 8 2 7 . 9 1 9 . 0 0 0 .r 1 0 0 % = 8 5 . 0 7 %

3 2 . 8 1 9 . 0 0 0

T a h u n 1 9 9 9 2 9 . 5 4 5 . 6 0 0 .r 1 0 0 % = 8 5 , 7 7 %

3 4 , 4 4 5 . 6 0 0

4 0

T a h u n 2 0 0 0

T a h u n 2 0 0 1

T a h u n 2 0 0 2

S t r u k t u r a k t i v a t e t a p

S t r u k t u r a k t i v a t e t a p

T a h u n 1 9 9 8

T a h u n 1 9 9 9

T a h u n 2 0 0 0

T a h u n 2 0 0 1

T a h u n 2 0 0 2

3 4 . 8 1 1 . 3 5 0 3 9 . 7 1 1 . 3 5 0

3 6 . 0 2 0 . 3 0 0 4 0 . 9 2 0 3 0 0

3 7 . 2 7 3 . 7 2 3 4 2 . 9 0 0 . 0 0 0

j r 1 0 0 % = 8 7 , 6 6 %

. V 1 0 0 % = 8 8 , 0 3 %

. V 1 0 0 % = 8 , 3 7 %

_ Aktivatetup Total aktiva

- t ! 0 0 %

4 9 . 0 0 0 , 0 0 0 3 2 . 8 1 9 . 0 0 0

. V 1 0 0 % = 1 4 , 9 3 %

4 . 9 0 0 . 0 0 0 3 4 . 4 4 5 . 6 0 0

X 1 0 0 % = 1 4 , 2 3 %

4 . 9 0 0 . 0 0 0 3 9 . 7 1 1 . 3 5 0

. V 1 0 0 % = 1 2 , 3 4 %

4 . 9 0 0 . 0 0 0 4 2 , 9 0 0 . 0 0 0

. V 1 0 0 % = 1 1 , 9 7 %

4 . 9 0 0 . 0 0 0 4 2 . 9 0 0 . 0 0 0

. r l 0 0 % = n . 4 2 %

42

T a b e l I V . I . P e r s e n t a s e S t u k t u r K e k a y a a n

Keterangan Tahun

1998

Tahun

1999

Tahun

2000

Tahun

2001

Tahun

2002

S t r u k t u r a k t i v a l a n c a r 8 5 , 0 7 % 8 5 , 7 7 % 8 7 , 6 6 % 8 8 . 0 3 % 8 8 . 3 7 %

S t r u k t u r a k t i v a t e t a p 1 4 , 9 3 % 1 4 , 2 3 % 1 2 , 3 4 % 1 1 , 9 7 % 1 1 , 4 2 %

1 0 0 % 1 0 0 % 1 0 0 % 1 0 0 % 1 0 0 %

S u m b e r : D i o l a h d a r i l a p o r a n n e r a c a k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) T a h u n 1 9 9 8 s a m p a i d e n g a n 2 0 0 2 ^

D a r i h a s i l p e r h i t u n g a n d i a t a s , a k t i v a k o p e r a s i p e d a g a n g p a s a r L e m a b a n g

( K O P P A L ) m a s i h d i d o m i n a s i o l e h a k t i v a l a n c a r , n a m u n j u m l a h a k t i v a t e t a p d a i a m

p e r s e n t a s e d a r i t a h u n k e t a h u n m e n g a l a m i p e n u r u n a n t e r u s - m e n c r u s . P a d a t a h u n 1 9 9 8

s e b e s a r 1 4 , 9 3 % d a n p a d a t a h u n 1 9 9 9 m e n u r u n m e n j a d i 1 4 , 2 3 % k e m u d i a n p a d a t a h u n

2 0 0 0 m e n u r u n l a g i s e b e s a r 8 8 , 0 3 % b e a r t i m e n g a l a m i p e n u r u n a n l a g i d i b a n d i n g k a n

p a d a t a h u n 2 0 0 1 y a i t u s e b e s a r 0 , 3 7 % , s e r t a y a n g t e r a k h i r j u g a t e r j a d i p e n u r u n a n l a g i

m e n j a d i s e b e s a r 0 , 5 5 % p a d a t a h u n 2 0 0 2 d i b a n d i n g k a n p a d a t a h u n 2 0 0 1 .

B e r d a s a r k a n h a s i l p e r h i t u n g a n d i a t a s p u l a , d i k e t a h u i j u m l a h a k t i v a l a n c a r a d a l a h

k e b a l i k a n d a r i j u m l a h a k t i v a t e t a p , d i m a n a d a n t a h u n k e t a h u n n y a m e n g a l a m i

k e n a i k k a n s e c a r a t e r u s - m e n e r u s . P a d a t a h u n 1 9 9 8 s e b e s a r 8 5 , 0 7 % d a n p a d a t a h u n

1 9 9 9 m a n j a d i 8 5 , 7 7 % a t a u m e n i n g k a t 0 , 7 % , k e m u d i a n p a d a t a h u n 2 0 0 0 m e n i n g k a t

s e b e s a r 8 7 , 6 6 % a t a u m e n i n g k a t s e b e s a r 1 , 8 9 % d i b a n d i n g k a n p a d a t a h u n 1 9 9 9 ,

s e l a n j u t n y a p a d a t a h u n 2 0 0 1 m e n i n g k a t m e n j a d i s e b e s a r 8 8 . 0 3 % a t a u j u m l a h

p e n i n g k a t a n n y a d i b a n d i n g k a n t a h u n s e b e l u m n y a s e b e s a r 0 , 3 7 % s e r t a y a n g t e r a k h i r

4 3

p a d a t a h u n 2 0 0 2 n a i k m e n j a d i 8 8 , 3 7 % a t a u m e n i n g k a t s e b e s a r 0 , 3 4 d i b a n d i n g k a n

t a h u n 2 0 0 1 .

S e d a n g k a n a n a l i s i s s t r u k t u r f i n a n s i a l n y a a d a l a h s e b a g a i b e r i k u t :

S t r u k l u r k e k a y a a n ^ j f l O O % Akitvatetap

^ 7 9 1 9 0 0 0 T a h u n 1 9 9 8 = " 4 1 0 0 % = 5 6 9 , 7 8 %

4 . 9 0 0 . 0 0 0

i>9 5 4 5 6 0 0 T a h u n 1 9 9 9 = x 1 0 0 % = 6 0 2 , 9 7 %

4 . 9 0 0 . 0 0 0

T a h u n 2 0 0 0 = ^ ^ - ^ ^ " " ^ ^ ^ ^ j o Q o . o ^ 7 1 o , 4 4 % 4 . 9 0 0 . 0 0 0

T a h u n 2 0 0 1 = ^^ '^"^^^^ . v l 0 0 % = 7 3 5 , l 1 % 4 . 9 0 0 . 0 0 0

3 7 ^ 3 7 7'>3 T a h u n 2 0 0 2 = — — L ^ . V 1 0 0 ? O = 7 5 9 , 9 5 %

4 , 9 0 0 . 0 0 0

D i t i n j a u d a r i s e g i s t r u k t u r k e k a y a a n k o p e r a s i d a r i t a h u n 1 9 9 8 s a m p a i d e n g a n

t a h u n 2 0 0 2 j u g a m e n g a l a m i p e n i n g k a t a n , h a l i n i d a p a t d i l i h a t d a n s t r u k t u r k e k a y a a n

s e b e s a r 5 6 9 , 7 8 % p a d a t a h u n 1 9 9 8 l a l u m e n i n g k a t m e n j a d i 6 0 2 , 9 7 % . P a d a t a h u n 1 9 9 9

a t a u m e n i n g k a t s e b e s a r 3 3 , 1 9 % k e m u d i a n p a d a t a h u n 2 0 0 0 m e n i n g k a t p u l a m e n j a d i

s e b e s a r 7 1 0 , 4 4 % a t a u p e n i n g k a t a n n y a s e b e s a r 1 0 7 , 4 7 % d i b a n d i n g k a n p a d a t a h u n

1 9 9 9 , d a n p a d a t a h u n 2 0 0 1 m e n i n g k a t m e n j a d i s e b e s a r 7 3 9 , 1 1 % a t a u m e n i n g k a t

s e b e s a r 2 4 , 6 7 % d i b a n d i n g k a n p a d a t a h u n s e b e l u m n y a s e r t a y a n g t e r a k h i r p a d a t a h u n

2 0 0 2 m e n i n g k a t m e n j a d i 7 5 9 , 9 5 % a t a u p e n i n g k a t a n n y a s e b e s a r 2 4 , 8 4 %

d i b a n d i n g k a n t a h u n 2 0 0 1

44

H a l i n i m e n g g a m b a r k a n b a h w a d a l a m m e n j a l a n k a n k e g i a t a n u s a h a n y a , k o p e r a s i

p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g m a s i h m e m e g a n g p r i n s i p b e r h a t i -

h a t i d a n b e r s i f a t k o n s e r v a t i f , k h u s u s n y a m e n g e n a i p e m b i a y a a n a k t i v a k o p e r a s i .

K a r e n a w a l a u p u n s t r u k l u r k e k a y a a n d a n t a h u n k c t a h u n m e n g a l a m i p e n i n g k a t a n ,

n a m u n m e n d o m i n a s i k e s e l u r u h a n a k t i v a d a l a m k o p e r a s i .

L i k u i d i t a s m e r u p a k a n s a l a h s a t u r a s i o y a n g m e n g u k u r k e m a m p u a n s u a t u k o p e r a s i

d a l a m m e m b a y a r k e w a j i b a n y a n g s u d a h j a t u h t e m p o d a l a m p e r i o d e t e r t e n t u l i k u i d i t a s

j u g a m e r u p a k a n r a s i o f i n a n s i a l y a n g d i a n g g a p p a l i n g v a l i d u n t u k m e n g u k u r h a s i l

p e l a k s a n a a n o p e r a s i k o p e r a s i , k a r e n a l i k u i d i t a s m a m p u m e n g g a m b a r k a n l i k u i d a t a u

t i d a k n y a s u i a u k o p e r a s i y a n g d i n y a t a k a n d a l a m b e n t u k p e r s e n t a s e .

A d a t i g a c a r a p e n i l a i a n l i k u i d i t a s , y a i t u :

/. ( urrent Ratio

A k t i v a l a n c a r ( urrent ratio = x 100°o


' ' 7 9 1 9 0 0 0 T a h u n 1 9 9 8 = " j 1 0 0 % = 2 5 4 . 8 8 %

1 0 . 9 5 3 . 9 0 0

T a h u n 1 9 9 9 = 2 ? : ^ i ^ : ^ . v ] 0 0 % = 3 1 0 , 1 2 % 9 . 5 2 7 . 0 0 0

T a h u n 2 0 0 0 = £ i ? i l : £ ^ . v l 0 0 % = 3 0 6 4 7 % 1 1 . 3 5 8 . 6 8 5

T a h u n 2 0 0 1 = ^ ^ ^ ^ ^ z ^ ^ . v 1 0 0 % = 3 2 3 , 7 1 % 1 1 . 1 2 7 . 1 6 5

7 7 7 7 7 *" T a h u n 2 0 0 2 - ^ • Y 1 0 0 % = 3 3 1 , 7 5 %

1 1 . 2 2 4 . 7 5 4

4 5

B e r d a s a r k a n p e r h i t u n g a n d i a t a s , current ratio k o p e r a s i p a d a t a h u n 1 9 9 8

m e n g a l a m i k e n a i k k a n d a r i 2 5 4 , 8 8 % m e n j a d i 3 1 0 , 1 2 % p a d a t a h u n 1 9 9 9 a t a u

t e r j a d i p e n i n g k a t a n s e b e s a r 5 5 , 2 9 % d a n p a d a t a h u n 2 0 0 0 t u r u n m e n j a d i 3 0 6 , 4 7 %

a t a u m e n u r u n s e b e s a r 3 , 6 5 % d i b a n d i n g k a n p a d a t a h u n s e b e l u m n y a k e m u d i a n

t e r j a d i k e n a i k k a n l a g i p a d a t a h u n 2 0 0 1 s e b e s a r 1 7 , 2 4 % d i b a n d i n g k a n p a d a t a h u n

2 0 0 0 , s e r t a y a n g t e r a k h i r p a d a t a h u n 2 0 0 2 j u g a m e n g a l a m i k e n a i k k a n m e n j a d i

3 3 1 , 7 5 % a t a u n a i k s e b e s a r 8 , 0 4 % d i b a n d i n g t a h u n s e b e l u m n y a .

P e r h i t u n g a n d i a t a s m e n g g a m b a r k a n b a h w a k e m a m p u a n k o p e r a s i d a l a m

m e m e n u h i k e w a j i b a n y a n g t e l a h j a t u h t e m p o d e n g a n m e n g g u n a k a n a k t i v a l a n c a r

m e n g a l a m i k e n a i k a n , h a l i n i d i s e b a b k a n k a r e n a j u m l a h a k t i v a l a n c a r p a d a

k o p e r a s i d a r i t a h u n k e t a h u n m e n g a l a m i p e n i n g k a t a n . W a l a u p u n p r o p t > r s i n y a

t i d a k m e n d o m i n a s i k e s e l u r u h a n p a s s i v a t a p i t e n l u s a j a m e m p e n g a r u h i t i n g k a t

l i k u i d i t a s k o p e r a s i , t e r l e b i h l a g i d a l a m s i t u a s i e k o n o m i y a n g b u r u k

('ash Ratio

Cash ratio Kas

. Y 1 0 0 % U t a n g L a n c a r

T a h u n 1 9 9 8 4 . 4 7 0 . 0 0 0

. Y 1 0 0 % = 4 0 . 8 r - o 1 0 . 9 5 3 . 9 0 0

T a h u n 1 9 9 9 4 4 9 . 6 0 0

9 . 5 2 7 . 0 0 0 . Y 1 0 0 % = 4 , 7 2 %

T a h u n 2 0 0 0 2 . 2 4 6 . 2 5 0

. Y 1 0 0 % = 1 9 , 7 8 % 1 1 . 5 5 8 . 6 8 5

46

0 1 3 '>0() T a h u n 2 0 0 1 = "" .Y 1 0 0 % = 1 8 , 0 9 %

1 1 . 1 2 7 . 1 6 5

8 5 1 5 0 4 T a h u n 2 0 0 2 = — • Y 1 0 0 % = 7 5 9 %

1 1 . 2 2 4 . 7 5 4

D i l i h a t d a n h a s i l p e r h i t u n g a n t a h u n 1 9 9 8 s a m p a i d e n g a n t a h u n 2 0 0 2

m e n u n j u k k a n b a h w a cash ratio k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L )

m e n g a l a m i p e n u r u n a n , d i m a n a p a d a t a h u n 1 9 9 8 s e b e s a r 4 0 . 8 1 % m e n j a d i 4 , 7 2 ? ' o

p a d a t a h u n 1 9 9 9 a t a u t u r u n s e b e s a r 3 6 , 0 9 % n a m u n p a d a t a h u n 2 0 0 2 a d a

p e n i n g k a t a n s e b e s a r 1 5 , 0 6 % d a r i t a h u n 1 9 9 9 d a n p a d a t a h u n 2 0 0 0 t u r u n s e b e s a r

1 , 6 9 % d a r i t a h u n 2 0 0 0 . S e l a n j u t n y a y a n g t e r a k h i r p a d a t a h u n 2 0 0 2 t u r u n s e b e s a r

1 0 , 5 % d a r i t a h u n s e b e l u m n y a .

Quick Ratio I K a s - i - P i u t a n u Quick ratio = ^ . v 1 0 0 %


T a h u n . 9 9 8 = 4 . 4 7 0 . 0 0 0 . 1 3 . 4 4 9 . 0 0 0 ^,^^„^^^, 1 0 . 9 5 3 . 9 0 0

• r a h u n , 9 9 9 = 4 4 9 . 6 0 0 . 1 4 . 5 9 6 . 0 0 0 9 . 5 2 7 . 0 0 0

T a h u n 2 0 0 0 - 2 . 2 4 6 . 2 5 0 . 1 8 . 9 3 1 . 1 0 0 1 1 . 3 5 8 . 6 8 5

T a h u n 2 0 0 1 = 2 . 0 1 3 . 2 0 0 . 1 9 . 1 2 3 . 1 0 0 ^, ,^3, 1 1 , 1 2 7 . 1 6 5

T a h u n 2 0 0 2 ^ 8 5 1 . 5 0 4 . 1 6 . 8 8 9 1 0 0 , 1 1 . 2 2 4 . 7 5 4

47

B e r d a s a r k a n p e r h i t u n g a n d i a t a s . Quick ratio k o p e r a s i p a d a t a h u n 1 9 9 8

m e n g a l a m i p e n u r u n a n d a r i 1 6 3 , 5 9 % m e n j a d i 1 5 7 . 9 3 % p a d a t a h u n 1 9 9 9 a t a u

t e r j a d i p e n u r u n a n s e b e s a r 5 , 6 6 % d a n p a d a t a h u n 2 0 0 0 m e n i n g k a t m e n j a d i

1 8 6 , 4 4 % a t a u m e n i n g k a t s e b e s a r 2 8 , 5 1 % d i b a n d i n g k a n p a d a t a h u n s e b e l u m n y a .

K e m u d i a n t e r j a d i p e n i n g k a t a n l a g i p a d a t a h u n 2 0 0 1 m e n j a d i 1 8 9 , 9 5 % a t a u

m e n i n g k a t s e b e s a r 3 , 5 1 % d i b a n d i n g k a n p a d a t a h u n 2 0 0 1 , S e r t a y a n g t e r a k h i r

p a d a t a h u n 2 0 0 2 m e n g a l a m i p e n u r u n a n m e n j a d i 1 5 8 , 0 8 % a t a u t u r u n s e b e s a r

3 1 , 8 7 % d i b a n d i n g k a n t a h u n s e b e l u m n y a .

B. Hubungan struktur kekayaan dengan likuiditas

I l u b u n g a n s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s d i b a g i m e n j a d i t i g a c a r a y a i t u :

h u b u n g a n s t r u k t u r k e k a y a a n d e n g a n current ralio^ h u b u n g a n s t r u k t u r k e k a y a a n

d e n g a n cash ratio d a n h u b u n g a n s i r u k t u r k e k a y a a n d e n g a n tfuick ratio.

1. 1 l u b u n g a n s t r u k t u r k e k a y a a n d e n g a n current ratio

U n t u k m e n g e t a h u i h u b u n g a n d u a v a r i a b e l y a n g d i t e l i t i . d a i a m h a l i n i a n t a r a

s t r u k t u r k e k a y a a n ( X x ) t e r h a d a p current ratio ( Y ) , m a k a b e r i k u t i n i l a b e l

p e r h i t u g a n a n a l i s i s :

48

T A B E L IV.2 Perhitungan Analisis Regresi Dan Kolerasi

Struktur Kekayaan Terhadap I'ingkat C u r r e n t R a t i o (Dari Tahun 1998 Sampai Dengan 2002, Dalam Persen)

Tahun (n) X Y X.Y X^ Y^

1 9 9 8 5 6 9 , 7 8 2 5 4 , 8 8 1 4 5 . 2 2 5 , 5 2 3 2 4 . 6 4 9 , 2 5 6 4 . 9 3 6 , 8 1

1 9 9 9 6 0 2 , 9 7 3 1 0 , 1 2 1 8 6 . 9 9 3 , 0 6 3 6 3 . 5 7 2 , 8 2 9 6 . 1 7 4 , 4 1

2 0 0 0 7 1 0 , 4 4 3 0 6 , 4 7 2 1 7 . 2 7 8 , 5 5 5 0 4 . 7 2 4 , 9 9 9 3 . 9 2 3 , 8 6

2 0 0 1 7 3 5 , 1 1 3 2 3 , 7 1 2 3 7 . 9 6 2 , 4 6 5 4 0 . 3 8 6 , 7 1 1 0 4 . 7 8 8 , 1 6

2 0 0 1 7 5 9 , 9 5 3 3 1 , 7 5 2 5 2 . 1 1 3 , 4 1 5 7 7 . 5 2 4 , 0 0 1 1 0 . 0 5 8 , 0 6

S„ = 5 Z U = 3378,25 ZV = 1526,93 1.040.023 2310857,77 469908,3

Sumber : Data yang diolah

a. A n a l i s i s R e g r e s i S e d e r h a n a , d e n g a n P e r s a m a a n S e b a g a i B e r i k u t :

Y = a + b x

" l A - ^ - ( l A i - ^

5 ( 1 0 4 0 . 0 2 3 ) - ( 3 3 7 8 , 2 5 X 1 5 2 6 , 9 3 )

5 ( 2 . 3 1 0 . 8 5 7 , 7 7 ) - ( 3 3 7 8 , 2 5 ) '

4 1 . 7 3 6 , 7 2 7 5 1 4 1 . 7 1 5 , 7 8 8

b = 0 , 2 9 4 5

n

I 5 2 6 , 9 3 - ( 0 , 2 9 4 5 ) ( 3 3 7 8 , 2 ) a =

5

49

5 3 2 , 0 3 5 a =

5

a = 1 0 6 , 4 0 7

P e r s a m a a n r e g r e s i l i n i e r s e d e r h a n a n y a a d a l a h s e b a g a i b e r i k u t :

Y = 1 0 6 , 4 0 7 + 0 , 2 9 4 5 X

D a r i p e r s a m a a n r e g r e s i d i a t a s d a p a t d i k e t a h u i n i l a i a s e b e s a r 1 0 6 . 4 0 7

y a n g m a k s u d n y a t a n p a a d a n y a s t r u k t u r k e k a y a a n , current ratio t e r s e b u t

1 0 6 , 4 0 7 % , n i l a i b s e b e s a r 0 , 2 9 4 5 y a n g m e n u n j u k k a n k o e t i s i e n s e d e r h a n a

y a n g m e n g u k u r b e s a m y a p e n g a r u h s t r u k t u r k e k a y a a n ( X ) t e r h a d a p t i n g k a t

current ratio ( Y ) , d i m a n a j i k a s t r u k t u r k e k a y a a n ( X ) n a i k m a k a a k a n

m e n g a k i b a t a n n a i k n v a t i n g k a t current ratio ( Y ) s e b e s a r 0 , 2 9 4 5 j a d i d a l a m h a l

i n i X m e m p e n g a r u h i Y t a p i b e r s i f a t p o s i t i f

b . A n a l i s i s k o r e l a s i

U n t u k m e l i h a t t i n g k a t k e e r a t a n k o r e l a s i y a n g d i t i m b u l k a n a n t a r a s t r u k t u r

k e k a y a a n ( X ) t e r h a d a p current ratio ( Y ) d i a t a s m a k a d a p a t d i g u n a k a n r u m u s

s e b a g a i b e r i k u t : n

5 ( 1 0 4 0 0 2 3 ) - ( 3 3 7 8 , 2 5 ) ( 1 5 2 6 , 9 3 )

• ^ 5 ( 2 3 1 0 8 5 7 , 7 7 ) - ( 3 3 7 8 , 2 5 ) ' 7 5 ( 4 6 9 9 0 8 , 3 ) - ( 1 5 2 6 , 9 3 ) ^

5 2 0 0 1 5 - 5 1 5 8 3 5 , 2 7 r =

7 1 1 5 5 4 2 8 8 , 8 5 - ( 1 1 4 1 2 5 7 3 , 0 6 ) . . ^ 2 3 4 9 5 4 1 , 5 - ( 2 3 3 1 6 1 5 , 2 3 )

50

4 1 7 6 3 , 7 2 7 6

7141715,79.718026,2751

4 1 7 6 3 , 7 2 7 6 ' ^ " ( 3 7 6 , 4 5 1 6 X 1 3 4 , 2 6 2 0 )

_ 4 1 7 6 3 , 7 2 7 6 ~ 5 0 5 4 3 , 1 4 4 7

r = 0 , 8 2 6 3

B e r d a s a r k a n p e r h i t u n g a n d i a t a s , d i d a p a t k a n b a h w a h a s i l k o r e l a s i ( r ) s e b e s a r

0 , 8 2 6 3 y a n g b e r a r t i b a h w a a n t a r a s t r u k t u r k e k a y a a n ( X ) d e n g a n current ratio

t e r d a p a t h u b u n g a n p o s i t i f d a n s a n g a t k u a t , i n i b e r a r t i b a h w a j i k a s t r u k t u r

k e k a y a a n d i p c r b e s a r a t a u d i k u r a n g i , m a k a current ratio a k a n m e n i n g k a t a t a u

m e n u r u n . l l a s i l a n a l i s i s k o l e r a s i i n i s a n g a t m e n d u k u n g k e t e p a t a n p o l a h u b u n g a n

y a n g d i d a p a t d a r i p e r s a m a a n r e g r e s i y a n g t e l a h d i j c l a s k a n s e b e l u m n y a .

U j i h i p o t e s i s

U n t u k m e n d u k u n g k e t e p a t a n h i p o t e s i s y a n g d i k e m u k a k a n p a d a B a b 2 , b a h w a

t e r d a p a t h u b u n g a n y a n g s i g n i f i k a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s

( c u r r e n t r a t i o ) , m a k a d i l a k u k a n u j i h i p o t e s i s d e n g a n p e r s a m a a n :

D i m a n a y a n g a k a n d i u j i a d a l a h :

H o = t i d a k t e r d a p a t h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s {current

ratio)

51

H i = t e r d a p a t h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s {current ratio),

M e n e n t u k a n t a r i f n y a t a ( a ) b e r s e r t a t t a b e l , d e n g a n d e r a j a t k e b e b a s a n a t a u d e g r e

o f f r e e d o m ( d O n - 2 , d a l a m h a l i n i n = 5 s e d a n g t a r i f n y a t a ( a ) y a n g d i g u n a k a n

a d a l a h 1 0 % ( 0 , 1 0 ) y a n g b e r a r t i b a h w a l e v e l o f s i g n i f i k a n a d a l a h 9 0 % .

t = ^ = M ^ = 0 , 0 5 ( . n 5 - 2 = 3

t = - : n - 2 = : + 2 , 3 5 3 1 -

0 , 8 2 6 3 J 5 ^ , ^ =

7 l - ( 0 , 5 2 6 3 ) '

^ _ 0 , 8 2 6 3 ( l , 7 3 2 l ) 7 ! - ( 0 , 6 8 2 8 )

_ 1 , 4 3 1 2 ~ 0 , 5 6 3 2

t - 2 , 5 4 1 2

I J n t u k m e l i h a t a p a k a h H , d i t e r i m a a t a u d i t o l a k d a p a t d i l i h a t d e n g a n k u r v a

n o i m a t i f s e b a g a i b e r i k u t :

Dfterima

Ditolak

-2.353 * 2.353

52

S e t e l a h d i l a k u k a n p e r h i t u n g a n t e r s e b u t t e r l i h a t b a h w a t h i t u n g y a n g d i h a s i l k a n

a d a l a h s e b e s a r 2 , 5 4 1 2 I e b i h b e s a r d a r i t t a b e l b e r a r t i H i d i t o l a k d a n H , . d i t e r i m a

a r t i n y a t i d a k a d a h u b u n g a n d a n p e n g a r u h y a n g e r a t a n t a r a s t r u k t u r k e k a y a a n

d e n g a n l i k u i d i t a s {current ratio)

2. A n a l i s i s R e g r e s i K e k a y a a n d e n g a n Cash Ratio

U n t u k m e n g e t a h u i h u b u n g a n d u a v a r i a b e l y a n g d i t e l i t i , d a l a m h a l i n i a n t a r a

s t r u k t u r k e k a y a a n ( X ) t e r h a d a p c a s h r a t i o ( Y ) , m a k a b e r i k u t i n i t a b e l p e r h i t u n g a

a n i i s i s :

Tabel IV.3 Perhitungan Analisis Regresi dan Korelasi

Struktur Kekayaan Terhadap Tingkat Cash R a t i o fdari tflhiin 1998 sampai dengan 2002, dalam persentase)

Tahun (n) X Y X.Y X' Y^

1 9 9 8 5 6 9 , 7 8 4 0 , 8 1 2 3 2 5 2 , 7 2 3 2 4 6 4 9 , 2 5 1 6 6 5 , 4 6

1 9 9 9 6 0 2 , 9 7 4 , 7 2 2 8 4 6 , 0 2 3 6 3 5 7 2 , 8 2 2 2 , 2 8

2 0 0 0 7 1 0 , 4 4 1 9 , 7 8 1 4 0 5 2 , 5 0 5 0 4 7 2 4 , 9 9 3 9 1 , 2 5

2 0 0 1 7 3 5 , 1 1 1 8 , 0 9 1 3 2 9 8 , 1 4 5 4 0 3 8 6 , 7 1 3 9 7 , 2 5

2 0 0 2 7 5 9 , 9 5 7 , 5 9 5 7 6 8 , 0 2 5 7 7 5 2 4 , 0 0 5 7 , 6 1

I n = 5 I X = 3 3 7 8 , 2 5 l Y = 9 0 , 9 9 I X . Y = 5 9 2 1 7 , 4 2 3 1 0 8 5 7 , 7 7 2 4 6 3 , 8 5

S u m b e r : D a t a y a n g d i o l a h

a. A n a l i s i s r e g r e s i s e d e r h a n a , d e n g a n p e r s a m a a n s e b a g a i b e r i k u t :

Y - a ^ b X

, n Z x . Y - ( X x X Z Y )

. ^ x ^ - d x r

53

^ _ 5 ( 5 9 2 1 7 , 4 ) - ( 3 3 7 , 2 5 X 9 0 9 9 )

5 ( 2 3 I 0 8 5 7 , 7 7 ) - ( 3 3 7 8 , 2 5 ) '

^ _ - 1 1 2 9 9 , 9 7 " 1 4 1 7 1 5 , 7 8 8

b = - 0 , 0 7 9 7

l Y - b ^ X a = — =—

n

_ 9 0 , 9 9 - ( - 0 , 0 7 9 7 X 3 3 7 8 , 2 5 ) a

5

3 6 0 , 2 3 6 5 a =

5

a - 7 2 , 0 4 7 3

P e r s a m a a n l i n i e r s e d e r h a n a n y a a d a l a h s e b a g a i b e n k u t :

Y - 7 2 , 0 4 7 3 - 0 , 0 7 9 7 X

D a r i p e r s a m a a n r e g r e s i d i a t a s d a p a t d i k e t a h u i n i l a i a s e b e s a r 7 2 , 0 4 7 3

y a n g m a k s u d n y a t a n p a a d a n y a s t r u k t u r k e k a y a a n , cash rasio k o p e r a s i t e r s e b u t

7 2 , 0 4 7 3 % , n i l a i b s e b e s a r 0 , 0 7 9 7 y a n g m e n u n j u k k a n k o e f i s i e n r e g r e s i

s e d e r h a n a y a n g m e n g a t u r b e s a m y a p e n g a r u h s t r u k t u r k e k a y a a n t e r h a d a p cash

ratio, d i m a n a j i k a s t r u k t u r k e k a y a a n n a i k m a k a a k a n m e n g a k i b a t k a n cash

ratio t u r u n s e b e s a r 0 , 0 7 9 7 % j a d i d a l a m h a l i n i X m e m p e n g a r u h i Y t a p i

b e r s i f a t n e g a t i f .

54

A n a l i s i s k o r e l a s i


k e k a y a a n t e r h a d a p c a s h r a t i o d i a t a s m a k a d a p a t d i g u n a k a n r u m u s s e b a g a i

b e r i k u t :

r = n Z x ^ ^ ( X x y ^ n X Y ^ - ( Z Y y

5 ( 5 9 2 1 7 , 4 ) - ( 3 3 7 8 , 2 5 ) ( 9 0 , 9 9 )

7 5 ( 2 3 1 0 8 7 5 , 7 7 ) - ( 3 3 7 8 , 2 5 ) ' 7 5 ( 2 4 6 3 , 8 5 ) - ( 9 0 , 9 9 ) '

^_ 5 9 6 0 8 7 - 3 0 7 3 8 6 , 9 6 7 5

7 1 1 5 5 4 2 8 8 , 8 5 - 1 1 4 1 2 5 7 3 , 0 6 ^ 1 2 3 1 9 , 2 5 - ( 9 0 . 9 9 ) '

- 1 1 2 9 9 , 9 6 7 5 7 1 4 1 7 1 5 , 7 8 8 7 4 0 4 0 , 0 6 9 9

- 1 1 2 9 9 , 9 6 7 5 ' ^ ~ ( 3 7 6 , 4 5 1 6 ) ( 6 3 , 5 6 1 6 )

_ - i l 2 9 9 , 9 6 7 5 ^~ 2 3 9 2 7 , 8 2 8 4

r - - 0 , 4 7 2 2

B e r d a s a r k a n p e r h i t u n g a n d i a t a s , d i d a p a t k a n b a h w a h a s i i k o r e l a s i ( r )

s e b e s a r - 0 , 4 7 2 2 y a n g b e r a r t i b a h w a a n t a r a s t r u k t u r k e k a y a a n ( X ) d e n g a n

c a s h r a l i o ( Y ) t e r d a p a t h u b u n g a n y a n g b e r s i f a t n e g a t i f , d i m a n a a p a b i l a

s t r u k t u r k e k a y a a n n a i k m a k a a k a n m e n g a k i b a t k a n p e n u r u n a n p a d a cash

55

ratio. H a s i l a n a l i s i s k o r e l a s i i n i s a n g a t m e n d u k u n g k e t e p a t a n p o l a h u b u n g a n

y a n g d i d a p a t d a r i p e r s a m a a n r e g r e s i y a n g t e l a h d i j e l a s k a n s e b e l u m n y a .

U j i H i p o t e s i s

U n t u k m e n d u k u n g k e t e p a t a n h i p o t e s i s y a n g d i k e m u k a k a n p a d a B a b 2 ,

b a h w a t e r d a p a t h u b u n g a n y a n g s a n g a t s i g n i f i k a n a n t a r a s t r u k t u r k e k a y a a n

d e n g a n l i k u i d i t a s {cash ratio), m a k a d i l a k u k a n u j i h i p o t e s i s d e n g a n

p e r s a m a a n :

D i m a n a h i p o t e s i s y a n g d i u j i a d a l a h :

H„ - t i d a k t e r d a p a t h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s

{cash ratio)

H i -- t e r d a p a t h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s (cash

ratio) M e n e n t u k a n t a r i f n y a t a ( a ) b e r s e r t a t t a b e l , d e n g a n d e r a j a t k e b e b a s a n

a t a u d e g r e e o f f r e e d o m ( d O n - 2 . d i d a i a m h a l i n i n ^ 5 s e d a n g k a n t a r i f n y a t a

( a ) y a n g d i g u n a k a n a d a l a h 1 0 % ( 0 , 0 5 ) y a n g b e r a r t i l e v e l o f s i g n i f i k a n a d a l a h

9 0 %

1 =

a 0 , 1 0 = 0 , 0 5 ( d f ) 5 - 2 - 3

56

- 0 , 4 7 2 2 7 5 0

7 l - ( - 0 , 4 7 2 2 ) '

- 0 , 4 7 2 2 ( 1 , 7 3 2 1 )

7 l - ( 0 , 2 2 3 )

^ _ - 0 . 4 7 2 2 ( l . 7 3 2 l )

7 0 , 7 7 7

^ - 0 , 8 1 7 9 0 , 8 8 1 5

t = - 0 , 9 2 7 5

U n t u k m e l i h a t a p a k a h d i t e r i m a a t a u d i t o l a k d a p a t d i l i h a t d e n g a n

k u r v a n o r m a t i f s e b a g a i b e r i k u t :

S e t e l a h d i l a k u k a n p i e r h i t u n g a n t e r s e b u t t e r l i h a t b a h w a t h i t u n g y a n g

d i h a s i l k a n a d a l a h s e b e s a r - 0 , 9 2 7 9 I e b i h k e c i l d a r i t t a b e l b e r a r t i H i d i t e r i m a

d a n H o d i t o l a k , a r t i n y a p e n g a r u h d a n h u b u n g a n y a n g e r a t a n t a r a s t r u k t u r

k e k a y a a n d e n g a n l i k u i d i t a s {cash ratio)

Diterima

-2,353 + 2,353

57

3 . H u b u n g a n S t r u k t u r K e k a y a a n d e n g a n Quick Raiio

U n t u k m e n g e t a h u i h u b u n g a n d u a v a r i a b e l y a n g d i t e l i t i . d a l a m h a l i n i a n t a r a

s t r u k t u r k e k a y a a n d a n quick ratio, m a k a b e r i k u t t a b e l p e r h i t u n g a n a n a l i s i s :

Tabel rv.4 Perhitungan Analisa Regresi dan Korelasi

Struktur Kekayaan Terhadap Tingkat Quick Ratio (Dari tahun 1998 sampai dengan 2002, Dalam persentase)

Tahun (n) X Y X.Y X^ Y^

1 9 9 8 5 6 9 , 7 8 1 6 3 , 5 9 9 3 2 1 0 , 3 1 3 2 4 6 4 9 , 2 5 2 6 7 6 1 , 6 9

1 9 9 9 6 0 2 , 9 7 1 5 7 , 9 3 9 5 2 2 7 , 0 5 3 6 3 5 7 2 , 8 2 2 4 9 4 1 , 8 8

2 0 0 0 7 1 0 , 4 4 1 8 6 , 4 4 1 3 2 4 5 4 , 4 3 5 0 4 7 2 4 , 9 9 3 4 7 5 9 , 8 7

2 0 0 1 7 3 5 , 1 1 1 8 9 , 9 5 1 3 9 6 3 4 , 1 4 5 4 0 3 8 6 , 7 1 3 6 0 8 1 , 0 0

2 0 0 2 7 5 9 , 9 5 1 5 8 , 0 8 1 2 0 1 3 2 , 9 0 5 7 7 5 2 4 , 0 0 2 4 9 8 9 , 2 9

I n = 5 1

3 3 7 8 , 2 5 8 5 5 , 9 9 5 8 0 6 5 8 . 8 3 1

2 3 1 0 8 5 7 , 7 7 1 4 7 5 3 3 , 7 3

S u m b e r ; D a t a y a n g d i o l a h

a. A n a l i s i s R e g r e s i S e d e r h a n a , d e n g a n p e r s a m a a n s e b a g a i b e r i k u t :

Y - a + b X

^ n I X Y - ( X x ) ( Z Y ) " Z x ^ - ( x x r

^ _ 5 ( 5 8 0 6 5 8 , 8 3 ) - ( 3 3 7 8 , 2 5 ) ( 8 5 5 , 9 9 )

5 ( 2 3 1 0 8 5 7 , 7 7 ) - ( 3 3 7 8 , 2 5 ) '

^ 1 1 5 4 5 , 9 3 2 ~ 1 4 1 7 1 , 7 8 8

b = 0 . 0 8 1 5

58

y Y - b Y x y Y a=^s= ^ — ^ —

n

8 5 5 . 9 9 - ( 0 0 8 1 5 X 3 3 7 8 . 2 5 ) a = ^ -

5

- 9 2 9 2 6 8 , 7 1 4 a —

5

a = - 1 8 5 8 5 3 , 7 4 2

P e r s a m a a n r e g r e s i l i n i e r s e d e r h a n a n y a a d a l a h s e b a g a i b e r i k u t ;

Y = - 1 8 5 8 5 3 , 7 4 2 + 0 , 0 8 1 5 X

D a r i p e r s a m a a n r e g r e s i d i a t a s d a p a t d i k e t a h u i n i l a i a s e b e s a r - 1 8 5 8 5 3 , 7 4 2

y a n g m a k s u d n y a t a n p a a d a n y a s t r u k t u r k e k a y a a n , quick raiio k o p e r a s i t e r s e b u t

- 1 8 5 8 5 3 , 7 4 2 % , a m i n u s k a r e n a a d a n y a p e n a m b a h a n k o m p o n e n p i u t a n g p a d a

r u m u s q u i c k r a t i o d i m a n a p i u t a n g t e r s e b u t t i n g k a t l i k u i d i t a s n y a t i d a k d a p a t

d i p a s t i k a n j i k a p i u t a n g t e r s e b u t s u d a h d a p a t d i p a s t i k a n j u m l a h y a n g b i s a d i j a d i k a n

u a n g k a s m a k a t i n g k a t l i k u i d i t a s n y a j u g a b a r u b i s a d i p a s t i k a n n i l a i b s e b e s a r

0 . 0 8 1 5 y a n g m e n u n j u k k a n k o e t i s i e n r e g r e s i f s e d e r h a n a y a n g m e n g u k u r b e s a m y a

p e n g a r u h s t r u k l u r k e k a y a a n t e r h a d a p quick raiio, d i m a n a j i k a s t r u k t u r k e k a y a a n

n a i k m a k a a k a n m e n g a k i b a t k a n m e n i n g k a t n y a t i n g k a t quick ratio s e b e s a r 0 , 0 8 1 5

j a d i d a l a m h a l i n i X m e m p e n g a r u h i Y t a p i b e r s i f a t p o s i t i f .

A n a l i s i s k o r e l a s i

59


k e k a v a a n t e r h a d a p q u i c k r a t i o d i a t a s m a k a d a p a t d i g u n a k a n r u m u s s e b a g a i

b e r i k u t :

^ n y x ^ - ( X x ) V n Z X ^ - ( Z Y ) ^

^_ 5 ( 5 8 0 6 5 8 , 8 3 ) - ( 3 3 7 8 , 2 5 ) ( 8 5 5 , 9 9 )

7 5 ( 2 3 1 0 8 5 7 , 7 7 ) - { 3 3 7 8 , 2 5 ) ' 7 5 ( l 4 7 5 3 3 , 3 7 ) - ( 8 5 5 , 9 9 ) '

2 9 0 3 2 9 4 , 1 5 - ( 2 8 9 1 7 4 8 , 2 1 8 )

~ 7 ( 1 1 5 5 4 2 8 8 , 8 5 ) - ( n 4 1 2 5 7 3 , 0 6 ) 7 ( 7 3 7 6 6 8 , 6 5 ) - ( 7 3 2 7 1 8 , 8 8 0 1 )

1 1 5 4 5 , 9 3 2 7 1 4 1 7 1 5 , 7 8 8 7 4 9 4 9 , 7 6 9 9

1 1 5 4 5 , 9 3 2 ' ^ " ( 3 7 6 , 4 5 1 6 X 7 0 , 3 5 4 6 )

_ 1 1 5 4 5 , 9 3 2 ^~ 2 6 4 8 5 , 1 0 1 7

r - 0 , 4 3 5 9

B e r d a s a r k a n p e r h i t u n g a n d i a t a s , d i d a p a t h a s i l k o r e l a s i ( r ) s e b e s a r 0 , 4 3 5 9

y a n g b e r a r t i b a h w a a n t a r a s t r u k t u r k e k a y a a n d e n g a n s t r u k t u r quick ratio t e r d a p a t

h u b u n g a n p o s i t i f d a n s a n g a t k u a t . i n i b e r a r t i b a h w a j i k a s t r u k t u r k e k a v a a n

d i p c r b e s a r a t a u d i k u r a n g i , m a k a quick ratio a k a n m e n i n g k a t a t a u m e n u r u n . H a s i l

a n a i i s i k o r e l a s i i n i j u g a m e n d u k u n g k e t e p a t a n p o l a h u b u n g a n y a n g d i d a p a t d a r i

p e r s a m a a n r e g r e s i y a n g t e l a h d i j e l a s k a n s e b e l u m n y a .

60

C. Uji Hipotesis

U n t u k m e n d u k u n g k e t e p a t a n h i p o t e s i s y a n g d i k e m u k a k a n p a d a B a b 2 , b a h w a

t e r d a p a t h u b u n g a n y a n g s i g n i f i k a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s {quick

ratio), m a k a d i l a k u k a n u j i h i p o t e s i s d e n g a n p e r s a m a a n :

D i m a n a h i p o t e s i s y a n g d i u j i a d a l a h :

Ho = t i d a k t e r d a p a t h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s ( q u i c k r a t i o )

Hi = t e r d a p a t h u b u n g a n a n t a r a s t r u k t u r k e k a y a a n d e n g a n l i k u i d i t a s ( q u i c k r a t i o )

M e n e n t u k a n t a r i f n y a t a ( a ) b e r s e r t a t t a b e l , d e n g a n d e r a j a t k e b e b a s a n a t a u

d e g r e e o f f r e e d o m ( d f ) n - 2 d a l a m h a l i n i n = 5 s e d a n g t a r i f n y a t a ( a ) y a n g d i g u n a k a n

a d a l a h 1 0 % ( 0 , 0 1 ) y a n g b e r a r t i b a h w a l e v e l o f s i g n i f i k a n a d a l a h 9 0 %

^ 1 1 a 0 , 1 0

= 0 , 0 5 ( d f ) 5 - 2 = 3

t = - ; n - 2 = ±2,353

0 , 4 3 5 9 ^ 5 ^

7 l - 0 , 1 9 0 0

0 , 7 5 5 0

61

_ 0,7550 *~ 0,9

t = 0,8389

U n t u k m e n g e t a h u i a p a k a h Ho d i t e n m a a l a u d i t o l a k d a p a t d i l i h a t d e n g a n k u r v a

n o r m a t i f s e b a g a i b e r i k u t :

Diterima

-2.353 + 2.353

S e t e l a h d i l a k u k a n p e r h i t u n g a n t e r s e b u t t e r l i h a t b a h w a t h i t u n g y a n g d i h a s i l k a n

a d a l a h s e b e s a r 0,8389% I e b i h k e c i l d a n t t a b e l b e r a r t i H, d i t e r i m a d a n Ho d i t o l a k ,

a r t i n y a a d a h u b u n g a n d a n p e n g a r u h y a n g e r a t a n t a r a s t r u k t u r k e k a y a a n d e n g a n

l i k u i d i t a s (quick raiio).

BAB V

KESIMPULAN DAN SARAN

A. Kesimpulan

B e r d a s a r k a n a n a l i s i s y a n g t e l a h d i l a k u k a n o l e h p e n u l i s m a k a k e s i m p u l a n y a n g

d i p e r o l e h y a i t u ;

1 . S t r u k t u r k e k a y a a n p a d a p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) P a l e m b a n g

p a d a t a h u n 1 9 9 8 5 6 9 , 7 8 % y a n g t e r d i r i d a n 3 8 , 2 % a k t i v a l a n c a r d a n 6 , 7 %

a k t i v a t e t a p , p a d a t a h u n 1 9 9 9 6 0 2 , 9 7 % y a n g t e r d i r i d a n 4 2 , 4 % a k t i v a l a n c a r

d a n 7 , 0 3 % a k t i v a t e t a p , p a d a t a h u n 2 0 0 0 7 1 0 , 4 4 % y a n g t e r d i r i d a r i 5 7 , 6 %

a k t i v a l a n c a r d a n 8 , 1 % a k t i v a t e t a p , p a d a t a h u n 2 0 0 1 7 3 5 , 1 1 % v a n g t e r d i r i

d a r i 6 1 , 4 % a k t i v a l a n c a r d a n 8 , 4 % a k t i v a t e t a p . S e d a n g k a n p a d a t a h u n 2 0 0 2

7 5 9 , 9 5 % t e r d i r i d a r i 6 6 , 5 % a k t i v a l a n c a r d a n 8 . 6 % a k t i v a t e t a p . D a n d a t a

t e r s e b u t b i s a d i k a t a k a n s t r u k t u r k e k a y a a n y a n g a d a p a d a k o p e r a s i p e d a g a n g

p a s a r L e m a b a n g ( K O P P A L ) d a l a m k e a d a a n y a n g c u k u p b a i k k a r e n a m a s i h

d i d o m i n a s i o l e h a k t i v a l a n c a r . D i t i n j a u d a n s e g i l i k u i d i t a s b a i k d a n s u d u t c a s h

r a t i o , c u r r e n t r a t i o d a n q u i c k r a t i o p a d a t a h u n 1 9 9 8 c a s h r a l i o y a n g a d a

s e b e s a r 4 0 , 8 1 % c u r r e n t r a t i o s e b e s a r 2 5 4 , 8 8 % , q u i c k r a t i o s e b e s a r 1 6 3 , 5 9 %

p a d a t a h u n 1 9 9 9 c a s h r a t i o s e b e s a r 4 , 7 2 % c u r r e n t r a t i o s e b e s a r 3 1 0 , 1 2 % ,

Q u i c k r a t i o s e b e s a r 1 5 7 , 9 3 % , p a d a t a h u n 2 0 0 0 c a s h r a t i o s e b e s a r 1 9 , 7 8 % ,

c u r r r e n t r a t i o s e b e s a r 3 0 6 , 4 7 % . q u i c k r a l i o s e b e s a r 1 8 6 , 4 4 % p a d a t a h u n 2 0 0 1

c a s h r a t i o s e b e s a r 1 8 , 0 9 % , c u r r e n t r a t i o 3 2 3 , 7 1 % q u i c k r a t i o s e b e s a r 1 9 , 9 5 % .

6 2

63

P a d a t a h u n 2 0 0 2 c a s h r a t i o s e b e s a r 7 , 5 9 % c u r r e n t r a t i o 3 3 1 , 7 5 % q u i c k r a t i o

1 5 8 , 0 8 % . D a r i d a t a - d a t a t e r s e b u t d a p a t d i l i h a t a l t e m a t i f m a n a y a n g p a l i n g

e f e k t i f d i g u n a k a n s e b a g a i a l a t u n t u k m e n j a g a t i n g k a t l i k u i d i t a s d i d a l a m

k o p e r a s i p e d a g a n g p a s a r L e m a b a n g ( K O P P A L ) d a n y a n g d i a n g g a p p a l i n g

e f e k t i f a d a l a h d e n g a n m e n g g u n a k a n c u r r e n t r a t i o .

D a r i h a s i l a n a l i s i s y a n g t e l a h d i l a k u k a n p e n u l i s m e n y i m p u l k a n b a h w a y a n g

p a l i n g e r a t h u b u n g a n n y a d e n g a n s t r u k t u r k e k a y a a n a d a l a h l i k u i d i t a s y a n g

d i t i n j a u d a r i s u d u t c u r r e n t r a t i o , i n i d a p a t d i l i h a t d a r i u j i s t a t i s t i k y a n g

m e n u n j u k k a n n i l a i k o e f i s i e n k o r e l a s i s e b e s a r 0 , 8 2 6 3 y a n g b e r a r t i b a h w a

a n t a r a s t r u k t u r k e k a y a a n d e n g a n c u r r e n t r a t i o t e r d a p a t h u b u n g a n y a n g p o s i t i f

d a n s a n g a t k u a t , i n i J u g a b e r a r t i b a h w a s e t i a p p e n i n g k a t a n a t a u p e n u r u n a n

p a d a s t r u k t u r k e k a y a a n a k a n m e n i n g k a t k a n a t a u m e n u r u n k a n c u r r e n t r a t i o

p a d a k o p e r a s i p e d a g a n g p a s a r l e m a b a n g d a n i t u a k a n m e m b e r i d a m p a k p a d a

t i n g k a t l i k u i d i t a s k o p e r a s i p e d a g a n g p a s a r l e m a b a n g ( K O P P A L ) .

B. Saran

B e r d a s a r k a n k e s i m p u l a n d i a t a s m a k a y a n g d a p a t p e n u l i s b e r i k a n y a i t u :

I . W a l a u p u n a k t i v a l a n c a r m e n d o m i n a s i k e s e l u r u h a n a k t i v a , n a m u n k o p e r a s i h a r u s

b e r h a t i - h a t i d a l a m m e n g a m b i l k e b i j a k a n s e l a n j u t n y a d a l a m h a l p e n d a n a a n a k t i v a

l a n c a r d i d a l a m k o p e r a s i , k a r e n a s e m a k i n b e s a r a k t i v a t e t a p y a n g t e r t a n a m

d i a d a k a n k o p e r a s i , m a k a s e m a k i n b e s a r p u l a b i a y a p e n y u s u l a n y a n g a k a n

d i k e l u a r k a n o l e h k o p e r a s i , s e h i n g g a a k a n m e m p e n g a r u h i l a n g s u n g p a d a t i n g k a t

64

l i k u i d i t a s k o p e r a s i . S u p a y a l i k u i d i t a s t i d a k m e n g a l a m i p e n u r u n a n , m a k a p e r l u

d i a d a k a n p e r e n c a n a a n d a n p e n g o r g a n i s a s i a n d i d a l a m s t r u k t u r k e k a y a a n , y a n g

p a d a a k h i m y a a k a n d a p a t m e n i n g k a t k a n l i k u i d i t a s .

S e t i a p p e n a m b a h a n a k t i v a t e t a p h e n d a k n y a m e n g h s i l k a n rate of return y a n g l a b i h

b e s a r d a r i p a d a b i a y a p ) e n y u s u t a n n y a , d e n g a n k a t a l a i n t a m b a h a n p e n d a p a t a n y a n g

d i h a s i l k a n d a r i a d a n y a p e n a m b a h a n a k t i v a t e t a p h a r u s I e b i h b e s a r d a r i t a m b a h a n

b i a y a u s a h a a g a r d a p a t m e n a i k k a n p e n d a p a t a n .

A p a b i l a j u m l a h a k t i v a u n t u k m e n j a l a n k a n u s a h a k o p e r a s i t i d a k m e m a d a i , m a k a

b u k a n b e r a r t i k o p e r a s i h a r u s m e n a m b a h j u m l a h a k t i v a n y a , b i s a s a j a k o p e r a s i

m e l a k u k a n e f i s i e n s i u s a h a d e n g a n h a r a p a n a k t i v a y a n g d i m i l i k i d a p a t

d i m a n f a a t k a n s e m a k s i m a l m u n g k i n , y a n g p a d a a k h i m y a d a p a t m e n i n g k a t k a n

l i k u i d i t a s k o p e r a s i b a i k d a n s c g i cash ratio, current ratio, m a u p u n tfuick ratio.

K a r e n a a k t i v a y a n g d i m i i i k i n y a m a m p u m e m b i a y a i s e m u a k e w a j i b a n y a n g t e l a h

j a t u h t e m p o .

K E P I S I A K A A N

A m i n W i d j a j a T u n g g a l . 1 9 9 5 . Prinsip - prinsip Akuntansi Indonesia, B P F E , Y o g y a k a r l a

A n o n i m . 2 0 0 2 Pedoman Penyusunan Skripsi, F a k u l t a s E k o n o m i , U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .

B a m b a n g R i y a n t o . 1 9 9 9 . Dasar - dasar Pembelanjaan Perusahaan, E d i s i K e e m p a t , B P F E , Y o g y a k a r t a .

H e n d a r d a n K u s n a d i . 1 9 9 9 . Ekonomi koperasi, L e m b a g a P e n e r b i l F E - U l , J a k a r t a .

L i n c o i i n A r s y a d . 2 0 0 1 Pcramalan Bisnis, E d i s i p e r t a m a , B P F E , Y o g y a k a r t a

M a r d i a s m o . 1 9 9 7 . Akuntansi Kcuangan Dasar I . E d i s i K e d u a , B P F E , Y o g y a k a r t a

M I q b a l I l a s a n 1 9 9 9 . Statistik I , Edisi Pertama, B u m u A k s a r a , J a k a r t a

U n d a n g u n d a n g P e r k o p e r a s i a n 2 0 0 0 . Undang- undang No 25 Tahun 1992, E d i s i K c c n a m , S i n a r G r a O k a . J a k a r t a

xii

K O P P A L

K O P E R A S I P E D A G A N G P A S A R L E M A B A N G

Badan HuUum No. 002005 A/BH/XX tgl. 24 Oktober 19S4

Pasar Lemabang Lantai I I Blok F No. 7 Palembang

P A L E M B A N G (30116)

Palembang, 1 1 J u n i 2 0 0 5

N o m o r Hal Surat S e l e s a i R i s e t . Lamp!ran : *

Kepada : Y t h . Bapak Dekan F a k u l t a s Kkonomi U n i v e r s i t a s Mubairjnadiyah Palembang Di

Tempat.

Dengan Hormat,

Kami yang bertanda tangan dibawah i n i , menerangkan bahwa : Nama : Dede W i d i y a n t i

F a k u l t a s : Fkonomi J u r u s a n : Manaj emen

Benar Mahasiswa t e r s e b u t d i a t a s , t e l a h melakukan p e n e l i t i a n ( D i s e t ) d i K o p e r a s i Pedagang P a s a r Lemabang ( K O P P . U J ) Palembang. D e m i k i a n i a h Surat Keterangan i n i kami buat dengan sebenarnya , Atas p e r h a t i a n dan k e r j a samanya dr. ucapkan t e r i m a k a s i h .

Nirm Nlm 2 1 9 9 1 2 4

9 9 0 9 3 2 2 0

Hqxrnat k a m i .

N A M A M A H A S I S W A : 3ED£ ' A I P I Y A N X ' I P E M B I M B I N G

N I M /N IRM : 2T99124 K E T U A Omar H e n l r o , o3 , M . o i

J U R U S A N : MANAJEMEN/AKUNTANSI A N G G O T A

JUDUL SKR I PS I : xvNALISIo o r p .UKXUR KiX^XAJu'^ J.-JN iiUBUl-IGAlj: Y.-̂ D£NGAiN

L IK . U I G I ' i V . o PiUJ^L kOPBKxiSi P£J.«.GxJ'jG P A S A R LjJi-mBANG C K O P P . Z L ) PAL . J - i B A . J G

N O .

T G L / B L / T H 1

P A R A F P E M B I M B I N G K E V E R A N G A N N O .

T G L / B L / T H

M A T E R ! Y A N G D I B A H A S K E T U A A N G G O T A

K E V E R A N G A N

1

2 /-A OiC 3 / / 0

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