@thesis{thesis,
		author={Abadi  Achmad Seftyan Surya Abadi},
		title ={ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GURU PASIRIAN KABUPATEN LUMAJANG},
		year={2012},
		url={http://eprints.umm.ac.id/20086/},
		abstract={The goal of making the appraisal to companyÂ’s financial work ability is for knowing the condition which had been achieved by the company is illustrated by the notes and companyÂ’s financial report. An analysis of knowing the cooperationÂ’s financial work ability can be done by several methods, one of them is a camels analysis method referring to the rules of cooperation state minister and the lower or mediate business enterprise number 14/Per/M.KUKM/XII/2009. 


Financial analysis is a process to determine the important characteristic of financial condition and cooperation activity according to the data available. The first goal of the financial work ability analysis is to obtain better perspective about operational and financial problems which faced by the cooperation. The work ability of cooperationÂ’s financial is an evaluation matter and taking a financial decision to determine cooperation strategy. 


According to the calculation result using camels analysis method refers to the rules of cooperation state minister and lower or mediate business enterprise number 14/Per/M.KUKM/XII/2009, there are seven components. The seven componen are financing, the quality of productive asset, management, efficiency, independence, development, and self personality.from those seven cooperation well being assessment componens declare that financial work ability of KPRI Guru Pasirian, Lumajang sub-district is not well because of the whole seven components score is about 56.70%(2009), 59.10%(2011), and 62.10%(2010) is well enough for financial work ability.}
		}