ANALISIS KINERJA KEUANGAN KOPERASI SEBELUM DAN SETELAH DISWAMITRAKAN PT.BANK BUKOPIN,Tbk CABANG DENPASAR

Cooperative as one of the sectors that counts in Indonesia is expected to continue to increase its efforts to modernize technology and information systems in order to maintain the viability of their business. To achieve these goals, particularly in Denpasar Cooperative credit unions to cooperate with PT. Bank Bukopin Denpasar., By forming a partnership named Swamitra. The partnership scheme member assistance in terms of capital, management and modernization of technology and information systems to the cooperative. This collaboration is expected to provide improved nancial performance of cooperatives, both in terms of protability, liquidity, solvency and activity. The analysis tool used Man-Whitney test. The results of the analysis of the data shows that through this partnership, especially seen from the current ratio of liquidity ratios, solvency ratios, especially debt ratio, and the ratio of activity in particular accounts receivable turnover ratio can be seen that the performance ratio of the cooperative after the bank's partnership, did not show different results with before swamitra. So that this partnership can not be said to be effective when viewed from the third ratio. In contrast when viewed from the ratio of protability, this partnership shows good results compared to the prior partnership. The increase in net prot cooperative is far more effective than before the cooperative partnership.