Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas, dan Aktivitas untuk Menilai Kinerja Keuangan Koperasi Sejahtera

Aslama Ramdhani, Elmanizar Elmanizar

Abstract


This study aims to determine the financial performance of Sejahtera Cooperative period 2012-2016 measured by aspects of liquidity, solvability, profitability, and activity. This study uses secondary data from financial reports obtained from the Sejahtera Cooperative. This study uses quantitative methods with descriptive format. The results from this study showed cooperative financial performance based on the aspect of likuidity ratio is considered very unhealthy. Cooperative financial performance based on the aspect of solvability ratio is considered healthy. Cooperative financial performance based on the aspect of profitability ratio is considered unhealthy. Cooperative financial performance based on the aspect of activity ratio is considered very unhealthy.

Keywords


liquidity, solvability, profitability, activities, financial performance

Full Text:

PDF

References


Aprilia, A. 2014. Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Koperasi Dhaya Harta Jombang. Jurnal Ilmu & Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Vol. 3 No. 2

Fahmi, I. 2014. Analisis Laporan Keuangan. Bandung: Alfa Betha

Horne, V., James C. dan Wachowicz, Jr., Jhon M. 2012. Prinsip-prinsip Manajemen Keuangan Edisi 13. Jakarta: Salemba Empat

Jumingan. 2011. Analisis Laporan Keuangan. Jakarta: Bumi Aksara

Kemkop dan UKM Beri Nilai Tambah Bagi Pelaku UKM, http://www.beritasatu.com/nasional/362157-kemkop-dan-ukmberinilaitambahbagi-pelaku-ukm.html. Diakses 16 Juli 2018.

Rachmawati, RP. 2013. Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) Tegak Kecamatan Sentolo Kulon Pogo. Skripsi S1. Universitas Negeri Yogyakarta

Roziqon, M. 2016. Analisis Rasio Likuiditas Pada Koperasi Unit Desa Sumber Rezeki Desa Kepenuhan Raya. E-Jurnal Ekonomi Universitas Pasir Pengaraian.

Subramanyam, K.R., Wild, J. 2010. Analisis Laporan Keuangan Edisi 10. Jakarta: Salemba Empat

Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta

Zulfany, MR. 2016. Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Koperasi Syariah (Studi Kasus Pada Koperasi SPPS Arrahmah Cinere). Skripsi S1. Universitas Islam Negeri Jakarta.




DOI: https://doi.org/10.33476/ms.v6i1.1212

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

INDEXED IN:

imgbox imgbox

Publisher
Lembaga Penelitian Universitas YARSI
Jl. Letjend Suprapto Kav.13, Cempaka Putih
Jakarta Pusat, 10510

real time web analytics
View Majalah Sainstekes Stats

Flag Counter

Copyright of Sainstekes Magazine.

Powered by OJS.

 This work is licensed under a Creative Commons Attribution- NonCommercial 4.0 International License.