ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA
KEUANGAN PADA KOPERASI AGRO HUMANIORA BOGOR DENGAN
MENGGUNAKAN PENDEKATAN RASIO
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Institusion
Universitas Djuanda
Author
Fadli, M Agung
Subject
HB Economic Theory
Datestamp
2022-05-11 08:08:34
Abstract :
ABSTRACT Study aims to assess the performance of KPRI Agro Humaniora in 2015-2019 using financial ratios consisting of liquidity, solvency, profitability, and activities assessed based on the achievement criteria of cooperatives. based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006 concerning Guidelines for evaluating outstanding cooperatives/cooperatives award. This research is a qualitative descriptive study. Methods of data collection using interviews, observation, and documentation. The results of the analysis of the financial performance of cooperatives show that the liquidity ratio is measured using the Current Ratio with the criteria of a bad average. Profitability ratio is measured by ROE, ROA and Net Profit Margin with the criteria of very good, very good, and good average. Solvency ratio measured by Debt to asset has a price-both criteria price and debt-to-equity ratio to average less criteria well. While the activity ratio is measured by accounts receivable turnover with an average of poor criteria and asset turnover obtained in the average of poor criteria. Keywords : Financial Ratio Analysis, Financial Performance, Cooperative
ABSTRACT Study aims to assess the performance of KPRI Agro Humaniora in 2015-2019 using financial ratios consisting of liquidity, solvency, profitability, and activities assessed based on the achievement criteria of cooperatives. based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006 concerning Guidelines for evaluating outstanding cooperatives/cooperatives award. This research is a qualitative descriptive study. Methods of data collection using interviews, observation, and documentation. The results of the analysis of the financial performance of cooperatives show that the liquidity ratio is measured using the Current Ratio with the criteria of a bad average. Profitability ratio is measured by ROE, ROA and Net Profit Margin with the criteria of very good, very good, and good average. Solvency ratio measured by Debt to asset has a price-both criteria price and debt-to-equity ratio to average less criteria well. While the activity ratio is measured by accounts receivable turnover with an average of poor criteria and asset turnover obtained in the average of poor criteria. Keywords : Financial Ratio Analysis, Financial Performance, Cooperative
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