ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) SAWARGA MARTAPURA
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Institusion
Universitas Islam Kalimantan M A B Banjarmasin
Author
Salsabila, Salsabila
Subject
H Social Sciences (General)
Datestamp
2022-08-09 01:19:31
Abstract :
Penelitian ini bertujuan untuk mengukur Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) Sawarga Martapura dengan cara menganalisis Rasio Keuangan berdasarkan tingkat likuiditas, solvabilitas, rentabilitas dan profitabilitas. Metode penelitian yang digunakan yaitu Deskriptif Kuantitatif, instrumen penelitian yang dipakai yaitu wawancara; dengan ketua pengurus KPRI Sawarga Martapura dan dokumentasi; data laporan keuangan KPRI Sawarga Martapura tahun 2017-2021. Hasil penelitian menunjukkan: (1) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio likuiditas berdasarkan perhitungan rasio lancar, rasio cepat dan rasio kas menunjukkan koperasi dalam keadaan likuid, (2) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio solvabilitas berdasarkan perhitungan rasio total hutang terhadap total aktiva dan rasio total hutang terhadap ekuitas menunjukkan koperasi dalam keadaan solvabel, (3) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio rentabilitas berdasarkan perhitungan pengembalian investasi dan pengembalian ekuitas menunjukkan koperasi dalam keadaan belum rentabel, (4) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio profitabilitas berdasarkan perhitungan margin laba bersih menunjukkan koperasi dalam keadaan profitabel. This study aims to measure the Financial Performance of the Indonesian Employees Cooperative (KPRI) Sawarga Martapura by analyzing financial ratios based on the level of likudity, solvency, rentability and profitabilitas. The search methoed used is descriptive quantitative, research intruments used are interviews; with the chairman of the Sawarga Martapura KPRI management and documentatio; KPRI Swarga Martapura Martapura financial repot data for 2017-2021. The result showed: (1) the financial performence of KPRI Sawarga Martapura at the level of the luquidity ratio based on the calculation of the current ratio, quick ratio and cash ratio showed the cooperative bas in liquid state, (2) the financial performance of KPRI Sawarga Martapura at the level of solvency ratio based on the calculation of the debt to asset ratio and debt to equity ratio showed cooperative bas in a solvency condition, (3) the financial performance of KPRI Sawarga Martapura at the level of the rentability ratio based on the calculation of return on investment and return on equity shows that the cooperative is not yet stable, (4) the financial performance of KPRI Sawarga Martapura at the level of profitability ratio based on the calculation of the net profit margin shows that the cooperative in a profitability state.
Penelitian ini bertujuan untuk mengukur Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) Sawarga Martapura dengan cara menganalisis Rasio Keuangan berdasarkan tingkat likuiditas, solvabilitas, rentabilitas dan profitabilitas. Metode penelitian yang digunakan yaitu Deskriptif Kuantitatif, instrumen penelitian yang dipakai yaitu wawancara; dengan ketua pengurus KPRI Sawarga Martapura dan dokumentasi; data laporan keuangan KPRI Sawarga Martapura tahun 2017-2021. Hasil penelitian menunjukkan: (1) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio likuiditas berdasarkan perhitungan rasio lancar, rasio cepat dan rasio kas menunjukkan koperasi dalam keadaan likuid, (2) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio solvabilitas berdasarkan perhitungan rasio total hutang terhadap total aktiva dan rasio total hutang terhadap ekuitas menunjukkan koperasi dalam keadaan solvabel, (3) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio rentabilitas berdasarkan perhitungan pengembalian investasi dan pengembalian ekuitas menunjukkan koperasi dalam keadaan belum rentabel, (4) kinerja keuangan KPRI Sawarga Martapura pada tingkat rasio profitabilitas berdasarkan perhitungan margin laba bersih menunjukkan koperasi dalam keadaan profitabel. This study aims to measure the Financial Performance of the Indonesian Employees Cooperative (KPRI) Sawarga Martapura by analyzing financial ratios based on the level of likudity, solvency, rentability and profitabilitas. The search methoed used is descriptive quantitative, research intruments used are interviews; with the chairman of the Sawarga Martapura KPRI management and documentatio; KPRI Swarga Martapura Martapura financial repot data for 2017-2021. The result showed: (1) the financial performence of KPRI Sawarga Martapura at the level of the luquidity ratio based on the calculation of the current ratio, quick ratio and cash ratio showed the cooperative bas in liquid state, (2) the financial performance of KPRI Sawarga Martapura at the level of solvency ratio based on the calculation of the debt to asset ratio and debt to equity ratio showed cooperative bas in a solvency condition, (3) the financial performance of KPRI Sawarga Martapura at the level of the rentability ratio based on the calculation of return on investment and return on equity shows that the cooperative is not yet stable, (4) the financial performance of KPRI Sawarga Martapura at the level of profitability ratio based on the calculation of the net profit margin shows that the cooperative in a profitability state.
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