Onomatope dalam Komik Nusa Five Volume 1 karya Sweta Kartika

This study aims to describe the onomatopoeic form in the Comic Nusa Lima volume 1 by Sweta Kartika. The theory used is the onomatopoeic form theory proposed by Sudaryanto (1989) and the onomatopoeic meaning theory proposed by Ulman (2011). This research is descriptive research. Data collection using the observation method. The technique used in the data collection stage is a non-participant technique. Researchers observed and recorded data in the form of words containing onomatopoeic elements contained in the comic Nusa Five by Sweta Kartika. The data analysis method used in this research is the equivalent method and the method of agih. The results of this study found that the onomatopoeic form of the root word was divided into one syllable and bisilabel. In the reduplication category, the researchers found full repetitions and three repetitions (trilingga). The results of this study concluded that the use of onomatopoeia in the form of reduplication was dominant in Nusa Five Comics.

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KAJIAN NORMATIF KEBERADAAN TOKO MODERN DI KOTA SEMARANG

Hukum dan Masyarakat Madani ◽

10.26623/humani.v5i3.946 ◽

2015 ◽

Vol 5 (3) ◽

pp. 50

Author(s):

Efi Yulistyowati ◽

Endah Pujiastuti

Keyword(s):

Data Analysis ◽

Data Collection ◽

Research Data ◽

Analysis Method ◽

Literature Study ◽

Normative Study ◽

Descriptive Research ◽

Approach Method ◽

The City ◽

Collection Methods

ABSTRAKArtikel hasil penelitian tentang kajian normatif keberadaan toko modern di Kota Semarang akan mengkaji mengenai keberadaan toko modern di Kota Semarang apakah sudah memenuhi ketentuan dalam Peraturan Presiden Nomor 112 Tahun 2007. Untuk membahas permasalahan tersebut, metode pendekatan yang dipakai adalah yuridis normatif, dengan spesifikasi penelitian deskriptif analitis, metode pengumpulan datanya : studi dokumentasi dan studi kepustakaan, sedangkan metode analisis data yang dipergunakan adalah analisis kualitatif.Hasil dari penelitian menunjukkan bahwa keberadaan toko modern di Kota Semarang sudah memenuhi beberapa ketentuan yang ada dalam Peraturan Presiden Nomor 112 Tahun 2007, yang belum terpenuhi adalah : ketentuan Pasal 13 & Pasal 15 Peraturan Presiden Nomor 112 Tahun 2007.Articles of research on the normative study of the existence of modern stores in the city of Semarang will examine the existence of modern stores in the city of Semarang whether they have fulfilled the provisions in Presidential Regulation No. 112 of 2007. To discuss these problems, the approach method used is normative juridical, with the specifications of analytical descriptive research, data collection methods: documentation and literature study, while the data analysis method used is qualitative analysis. The results of the study show that the existence of a modern shop in Semarang City has fulfilled several provisions in the Presidential Regulation Number 112 of 2007, which has not been fulfilled are:provisions in Article 13 and provisions Article 15 of the Presidential Regulation Number 112 of 2007.Keywords: Study, Normative, Modern Shop, Semarang City.

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REDUPLIKASI DALAM BAHASA BUGIS DIALEK SINJAI

Multilingual ◽

10.26499/multilingual.v19i1.130 ◽

2020 ◽

Vol 19 (1) ◽

pp. 32-43

Author(s):

Herawati S.S., M.A.

Keyword(s):

Data Analysis ◽

Data Collection ◽

Research Data ◽

Analysis Method ◽

New Words ◽

Descriptive Research ◽

Analysis Technique ◽

Qualitative Descriptive ◽

Data Source ◽

Language Meaning

AbstractThe purpose of the research is to identify the forms of reduplication in Sinjai Bugineses dialect and also its meaning and its function. This research is a qualitative descriptive research. Data source is the forms of reduplication of the Sinjai Buginese dialect used in daily communication. Data collection techniques uses read and note techniques, while the data analysis method uses sharing method by Immediate Constituent Analysis technique. The result of this study founds some forms of reduplication in Sinjai Buginese dialect as follows: (a) full reduplication, (b) partial reduplication, (c) reduplicative affixes, and (d) initial reduplication. Reduplication can be used to form new words, e.g to form nouns, while it may be used to denote a number of things such as number (plurality, distribution, collectivity), distribution af an argument, tense, aspect, intensity, conditionality, reciprocity, and pretense. Keywords: reduplication, Bugis language, meaning, Sinjai dialect AbstrakPenggunaan bahasa Bugis di Kabupaten Sinjai selain sebagai alat komunikasi sehari-hari, juga sebagai sarana pendukung kebudayaan penuturnya. Penelitian ini bertujuan mengidentifikasi bentuk-bentuk reduplikasi dalam bahasa Bugis dialek Sinjai beserta fungsi dan maknanya. Penelitian ini merupakan penelitian deskriptif kualitatif. Sumber data berupa bentuk-bentuk reduplikasi yang digunakan oleh penuturnya dalam kehidupan sehari-hari. Teknik pengumpulan data yang digunakan adalah teknik simak dan catat, sedangkan metode analisis data menggunakan metode agih dengan teknik pilah unsur langsung. Berdasarkan hasil analisis diperoleh gambaran bentuk-bentuk reduplikasi dalam bahasa Bugis dialek Sinjai, yaitu: (a) reduplikasi seluruh, (b) reduplikasi sebagian, (c) reduplikasi berimbuhan, dan (d) reduplikasi berubah bentuk. Reduplikasi berfungsi membentuk nomina sedangkan maknanya adalah menyatakan perbuatan frekuentatif, perbuatan untuk beberapa saat lamanya, perbuatan yang dilakukan dengan tidak serius atau gerak sedikit, perbuatan saling, makna agak, makna benda yang menjadi objek atau alat, makna keadaan atau sifat yang disebut oleh bentuk dasar, makna bermacam-macam, makna kumpulan, makna menyerupai atau seperti, makna tiap-tiap, makna intensitas, makna perbandingan sangat atau paling, dan makna hanya atau cuma.Kata Kunci: reduplikasi, bahasa Bugis, makna, dialek Sinjai

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REVIEW OF MEDICAL RECORD COMPLETENESS ON THE OPERATION REPORT FORM AT SUMBER WARAS HOSPITAL, CIREBON REGENCY

Jurnal Kesehatan Mahardika ◽

10.54867/jkm.v7i2.10 ◽

2020 ◽

Vol 7 (2) ◽

pp. 46-49

Author(s):

Nirma Alfiani ◽

Dede Setiawan ◽

Sumarni

Keyword(s):

Data Collection ◽

Health Services ◽

Medical Record ◽

Medical Records ◽

Random Sampling ◽

Simple Random Sampling ◽

Research Data ◽

Sampling Techniques ◽

Descriptive Research ◽

Observation Method

Medical records as evidence of health services have an important role in proving law including forms on medical records that have specific functions and meanings in each item. One of which is an operating report that is the contents of an everlasting or perpetuated medical record. The purpose of this research is to know a deeper overview of the completeness of the medical record on the Operation report form at the Sumber Waras Hospital of Cirebon Regency. The type of research used is descriptive research. Data collection techniques using an observation method with the research instrument sheet Checklist. Simple random sampling techniques. The sample in this study is the medical record of the operating patients in the Cirebon district source Waras Hospital as much as 72 medical record documents. The results of the medical record in the Operations report form there are 11 documents (15%) a fully stocked and 61 documents (85%.) that are not fully stocked. The conclusion obtained in this study is that the minimum medical record service standard at Sumber Waras Hospital in Cirebon Regency is not in accordance with Kepmenkes number 129 of 2008.

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ANALISIS NILAI KOHESI DAN KOHERENSIDALAM TERJEMAHAN AL-QUR’AN SURAH AL AL ZALZALAH

KONFIKS JURNAL BAHASA DAN SASTRA INDONESIA ◽

10.26618/jk.v1i2.177 ◽

2016 ◽

Vol 1 (2) ◽

pp. 23

Author(s):

MUNIRAH MUNIRAH ◽

HUSAIN SYARIFUDDIN

Keyword(s):

Data Analysis ◽

Data Collection ◽

Data Classification ◽

Research Data ◽

Relative Pronoun ◽

Second Person ◽

Record Keeping ◽

Descriptive Research ◽

Qualitative Descriptive

This study aimed to describe the value of cohesion and coherence contained in the translation of the Qur'an surah Al Zalzalah. This study was a qualitative descriptive research, research data collection techniques using three techniques namely, inventory, rading and understanding, and record keeping. The data analysis used the coding of data, classification data, and the determination of the data. The results showed that the cohesion markers used in the translation of surah Al Zalzalah discourse are: 1) reference, 2) pronouns, ie pronouns second person, and third, the relative pronoun, the pronoun pointer, pen pronouns and pronouns owner, 3 ) conjunctions, namely temporal conjunctions, coordinating conjunctions, subordinating conjunctions, and conjunctions koorelatif, and 4) a causal ellipsis. It mean that there was a coherence in the translation of surah Al Zalzalah discourse are: the addition or addition, pronouns, repetition or repetition, match words or synonyms, in whole or in part, a comparison or ratio of conclusions or results. Keywords: Cohesion, Coherence, sura Al Zalzalah AbstrakPenelitian ini bertujuan untuk mendeskripsikan nilai kohesi dan koherensi yang terdapat dalam terjemahan Al-Qur’an surah Al Zalzalah. Jenis penelitian ini termasuk jenis penelitian deskriptif kualitatif, Teknik pengumpulan data penelitian menggunakan tiga teknik yakni, inventarisasi, baca simak, dan pencatatan. Teknik analisis data menggunakan pengodean data, pengklasifikasian data, dan penentuan data. Hasil penelitian menunjukkan bahwa pemarkah kohesi yang digunakan dalam wacana terjemahan surah Al Zalzalah adalah: 1) referensi, 2) pronomina, yaitu kata ganti orang kedua, dan ketiga, kata ganti penghubung, kata ganti penunjuk, kata ganti penanya dan kata ganti empunya, 3) konjungsi, yaitu konjungsi temporal, konjungsi koordinatif, konjungsi subordinatif, dan konjungsi koorelatif, dan 4) elipsis kausal. Sarana koherensi yang terdapat di dalam wacana terjemahan surah Al Zalzalah adalah: penambahan atau adisi, pronomina, pengulangan atau repetisi, padan kata atau sinonim, keseluruhan atau bagian, komparasi atau perbandingan simpulan atau hasil.Kata Kunci: Kohesi, Koherensi, surah Al Zalzalah

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Bahasa Slang di Angkringan Kabupaten Ponorogo

Madah Jurnal Bahasa dan Sastra ◽

10.31503/madah.v10i1.894 ◽

2019 ◽

Vol 10 (1) ◽

pp. 137

Author(s):

Heru Setiawan

Keyword(s):

Data Analysis ◽

Data Collection ◽

Research Data ◽

Analysis Technique ◽

Qualitative Descriptive ◽

Research Findings ◽

Equivalent Method ◽

Regional Languages ◽

Descriptive Method ◽

Bahasa Indonesia

This research examines and discovers the variation and formation of slang in the street food court (angkringan) of the Perpek community, Ponorogo Regency, which is indicated by a variant of the slang language. This research uses a qualitative descriptive method. The research data is in the form of words from languages that contain slang forms and are spoken by sellers and buyers. Data collection uses observation techniques supported by note-taking techniques. The data analysis technique used is the equivalent method and the method of religion. The findings of this research are four processes of the formation of slang language in terms of the formation of phonological structures, namely: (1) reversing the overall arrangement of letters, for example "mahal" to "laham", (2) giving an insert at the beginning and at the end both vowels and consonants, for example "kopi" becomes "ngikop", (3) exchanges consonants and replaces one or two letters, for example "sedikit" becomes "sikit", and (4) words are shortened or cut without changing their meanings, for example "mama cantik" to be "macan". The results of the research findings indicate the formation of new slang languages that are different from the original languages, both from Indonesian and regional languages (Javanese). Penelitian ini mengkaji dan menemukan variasi dan pembentukan bahasa slang di angkringan komunitas Perpek, Kabupaten Ponorogo, yang terindikasi ditemuakan varian bahasa slang. Penelitian ini menggunakan metode diskriptif kualitatif. Data penelitian berupa kata dari bahasa yang mengandung bentuk bahasa slang dan dituturkan oleh penjual dan pembeli. Pengumpulan data menggunakan teknik observasi yang didukung dengan teknik simak-libat-catat. Teknik analisis data yang digunakan adalah metode padan dan metode agih. Dari penelitian ini diperoleh temuan berupa empat proses pembentukan variasi bahasa slang dari segi pembentukan struktur fonologis, yaitu: (1) membalikkan susunan huruf secara keseluruhan, misal "mahal" menjadi "laham", (2) memberikan sisipan di awal dan di akhir kata, baik vokal maupun konsonan, misal "kopi" menjadi "ngikop", (3) menukar konsonan dan mengganti satu atau dua huruf, misal "sedikit" menjadi "sikit", dan (4) kata dipendekkan atau dipotong tanpa mengubah maknanya, misal "mama cantik" menjadi "macan". Hasil temuan penelitian menunjukkan adanya pembentukan bahasa slang baru yang berbeda dari bahasa aslinya, baik dari bahasa Indonesia maupun bahasa daerah (bahasa Jawa).

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TATA RIAS PENGANTIN AGUNG KABUPATEN TABANAN

Jurnal BOSAPARIS: Pendidikan Kesejahteraan Keluarga ◽

10.23887/jjpkk.v10i3.22148 ◽

2019 ◽

Vol 10 (3) ◽

pp. 158

Author(s):

K.M. Widi Hutami ◽

I.D.A. Made Budhyani ◽

I.G. Sudirtha

Keyword(s):

Data Analysis ◽

Data Collection ◽

Research Data ◽

Data Collection Methods ◽

Descriptive Research ◽

Collection Methods

ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan (1) tata rias wajah (2) tata rias rambut, (3) tata busana (4) aksesoris dari tata rias pengantin Agung Kabupaten Tabanan. Jenis penelitian merupakan penelitian deskriptif. Metode pengumpulan data yang dilakukan dengan cara observasi dan wawancara. Sumber data dari A.A. Ayu Ketut Agung sebagai informan kunci, selaku pemilik LKP Salon Agung dan Penglingsir Puri Agung Kabupaten Tabanan, Sagung Oka Pradnyawati selaku pemiliki LKP Salon Anggun dan Made Rahayuni selaku pemilik salon Candra Dewi. Penelitian ini dilaksanakan pada bulan Juni sampai Juli tahun 2019 di Kabupaten Kabupaten Tabanan. Instrumen penelitian ini adalah lembar observasi dan lembar wawancara. Analisis data yang digunakan adalah teknik deskriptif. Hasil penelitian menunjukkan bahwa tata rias pengantin Agung Kabupaten Tabanan terdiri dari (1) tata rias wajah untuk pengantin pria yaitu alis- alis, perona mata, perona pipi, eyeliner, perona bibir dan tata rias wajah untuk pengantin wanita yaitu serinata, alis-alis, hiasan mata, hidung, perona pipi, hiasan bibir, gecek dan penampel pelengan. (2) tata rias rambut untuk pengantin pria menggunakan udeng emas dan tata rias rambut untuk pengantin wanita yaitu pembuatan semi, petitis meruncing berbentuk jantung hati, bunga mawar, bunga cempaka kuning, bunga cempaka putih, bunga sandat, bunga emas, bancangan, bunga kap, bunga kompyong, puspalembo, sanggul gelung tanduk. (3) tata busana untuk pengantin pria menggunakan baju kerah berdiri dengan hiasan emas, umpal prada, wastra prada, saput songket dan tata busana untuk pengantin wanita menggunakan selendang once jawa, selendang ktengsun, wastra songket, tapih prada, sabuk prada. (4) aksesoris untuk pengantin pria menggunakan rumbing dan keris dan aksesoris untuk pengantin wanita menggunakan kalung, subeng, gelang naga satru, gelang kana, sabuk emas, dan cincin. Kata kunci : aksesoris, busana, tata rias, pengantin agung Kabupaten Tabanan ABSTRACT This study aims to describe (1) facial make-up (2) hair make-up (3) fashion (4) accessories from bridal make-up Agung Kabupaten Tabanan. Type of research used is descriptive research. Data collection methods are done by observation and interviews. Source of data from A.A. Ayu Ketut Agung as the owner of the Agung salon LKP and Agung Kabupaten Tabanan castle chancellor, Sagung Oka Pradnyawati as the owner of the Anggung LKP, and Made Rahayuni as the owner of the Candra Dewi salon. This research was conducted from June to July 2019 in Kabupaten Tabanan Regency. The instrument of this study was the observation sheet and interview sheet. Data analysis used was descriptive technique. The results of this study indicate that bridal make-up Agung Kabupaten Tabanan for brides consists of (1) face make-up namely serinata, eyebrows, eye decoration, nose decoration, blush on, lip colour, gecek and penampel pelengan and bridal make-up Agung Kabupaten Tabanan for the groom is face make-up namely eyebrows, eye decoration, blush on, eyeliner, lip colour. (2) Hairdressing on the bride namely making semi, petitis heart shaped, roses, white cempaka flowers, yellow cempaka flowers, ylang flowers, golden flowers, bancangan, bunga kap, kompyong, puspalembo, and sanggul gelung tanduk and the groom’s hair dressing is using udeng emas. (3) Fashion used on the bride is the scarf once jawa, the scarf ktengsun, wastra songket, tapih prada, sabuk prada and the clothes used are baju kerah emas, umpal prada, saput songket, and wastra prada. (4) The accessories used on the bride are the rings, necklaces, gelang nagasatru, gelang kana, and sabuk emas and the accessories used are rumbing and keris. Keyword : Accessories, fashion, make-up, bridal Kabupaten Tabanan

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PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v17i2.10709 ◽

2020 ◽

Vol 17 (2) ◽

pp. 82

Author(s):

Mira Ely ◽

Rochman Effendi ◽

Imam Mas'ud

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Data Collection ◽

Research Data ◽

Analysis Method ◽

Activity Based Costing ◽

Repair Shop ◽

Automotive Repair ◽

Keywords Cost ◽

Collection Methods

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing

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PENGGUNAAN TEKNIK DISCOVERY DENGAN MEDIA GAMBAR UNTUK MEMBANGKITKAN MINAT BELAJAR SISWA

CIVICUS : Pendidikan-Penelitian-Pengabdian Pendidikan Pancasila dan Kewarganegaraan ◽

10.31764/civicus.v6i2.675 ◽

2019 ◽

Vol 6 (2) ◽

pp. 62

Author(s):

Susana Engsa ◽

Sri Rejeki

Keyword(s):

Data Analysis ◽

Data Collection ◽

Quantitative Research ◽

Experimental Approach ◽

Student Interest ◽

Analysis Method ◽

Collection Method ◽

Correlation Data ◽

R Value ◽

Observation Method

Tujuan penelitian ini adalah untuk mendeskripsikan pengaruh penggunaan teknik discovery dengan media gambar untuk membangkitkan minat belajar siswa pada mata pelajaran PPKn kelas VII di SMPN 19 Mataram. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif, dengan pendekatan eksperimen. Metode pengumpulan data adalah metode observasi dokumentasi dan angket dengan metode analisis data korelasi product moment. Hasil penelitian adalah berdasarkan analisis data yaitu: Hasil analisis data yang di peroleh dalam adalah 0,574, dengan taraf signifikan 5%, maka diperoleh nilai 0,300. Jadi nilai r perhitungan lebih besar dibandingkan dengan nilai r tabel (0,574>0,300). Jadi hipotesis (Ha) adalah, “Adanya Pengaruh Penggunaan Teknik Discovery Dengan Media Gambar Membangkitkan Minat Belajar Siswa Kelas VII SMPN 19 Mataram Pada Bidang Studi PPKn Tahun Pelajaran 2017-2018”. Diterima. The purpose of this study was to describe the effect of using discovery techniques with image media to arouse students' interest in learning in the seventh grade PPKn subjects at SMP 19 Mataram. The type of research used in this study is quantitative research, with an experimental approach. Data collection method is documentation and questionnaire observation method with product moment correlation data analysis method. The results of the study are based on data analysis, namely: The results of the analysis of the data obtained in is 0.574, with a significant level of 5%, then the value of 0.300 is obtained. So the r value of the calculation is greater than the r table value (0.574> 0.300). So the hypothesis (Ha) is, "The Influence of Using Discovery Techniques With Image Media Generates Student Interest in Class VII SMPN 19 Mataram In The Field of KDP Studies Lesson 2017-2018". Be accepted.

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TINDAK TUTUR IMPERATIF (KALĀM AL-AMR) DALAM TEKS DRAMA A’S-SULTHĀN AL-CHĀˈIR KARYA TAUFIQ AL-CHAKIM (ANALISIS PRAGMATIK)

Jurnal CMES ◽

10.20961/cmes.12.1.34871 ◽

2019 ◽

Vol 12 (1) ◽

pp. 52

Author(s):

Jamil Aulia, Arifuddin

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Speech Acts ◽

Note Taking ◽

Distributional Method ◽

Observation Method ◽

Equivalent Method

This study discusses the imperative speech acts markers and their functions in a drama entitled a’s-Sulthān al-Chāˈir a work by Taufiq Al-Chakim. This study aimed at identifying the imperative speech acts markers and explaining the functions of those imperative speech acts in a’s-Sulthān al-Chāˈir drama. This study is a typical qualitative research. The method of data collection in this study used the attentive observation method followed by the basic tapping and advanced note-taking techniques. The data in this study are clauses or sentences which realize the imperative speech acts. The method applied in analyzing the data is the distributional method which technically followed by the technique of direct elements and the pragmatic equivalent method. Having analyzed 208 data which constitute of 220 sentences, the results are as follow: (1) the imperative speech acts in a’s-Sulthān al-Chāˈir drama a work by Taufiq Al-Chakim were realized in standard and non-standard markers, with more standard markers than non-standard markers. The standard markers were realized by the fi’l al-amr marker as many as 186 words, ism fi’l al-amr as many as 41 words (typical repetition), mashdar which represents fi’l al-amr as many as 25 words, and fi’l al-mudhāri’ which are attached to the particle lām al-amr as many as 16 words. The non-standard markers are realized with declarative sentences or kalām al-khabar as many as 7 sentences and the interrogative sentences or istifhām as many as 4 sentences. (2) the imperative speech acts in a’s-Sulthān al-Chāˈir drama a work by Taufiq Al-Chakim has various functions among others for commanding as many as 100 sentences, inviting or offering were found as many as 60 sentences, requesting as many as 34 sentences, advising as many as 14 sentences, threatening of 7 sentences, weakening as many as 2 sentences, allowing as many as 2 sentences, and giving a choice was found 1 sentence.

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ANALISIS KINERJA KEUANGAN KSP. DHARMA SARI BUMI PAGUTAN DITINJAU DARI RASIO LAPORAN ARUS KAS

MEDIA BINA ILMIAH ◽

10.33758/mbi.v13i10.253 ◽

2019 ◽

Vol 13 (10) ◽

pp. 1715

Author(s):

I Nengah Arsana ◽

I Wayan Nuada

Keyword(s):

Performance Analysis ◽

Data Collection ◽

Financial Performance ◽

Cash Flow ◽

Research Data ◽

Capital Expenditures ◽

External Funding ◽

Short Term ◽

Ability To Pay ◽

Descriptive Research

This study is entitled "Financial Performance Analysis of KSP. Dharma Sari Bumi Pagutan Viewed From the Ratio of Cash Flow Reports". The type of research used in this study is descriptive research. Data collection techniques carried out in this study were observation, interviews and documentation. The results of this study in general in terms of the ratio of cooperative cash flow statement shows good financial performance, where the ability of cooperatives to meet short-term liabilities is in the range of 10% <X <15%, cooperative ability to pay commitments (interest, tax, SHU divided) very well, namely above 1 (one) time, cooperatives have the ability to finance capital expenditures and without having to wait for external funding, while the ability of cooperatives in terms of fulfilling all liabilities is not good, because most or above 80% of cash flow free net owned by cooperatives is used for investment.

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