Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Koperasi Serba Usaha

Abstract

The motivation of this research is the research of Dwiningwarni et.al (2019) and Shobihin et.al (2019). The research objective is to analyze the Cooperative's financial performance by using Financial Ratio and analysis financial statements. The analytical method used is the comparative method of Financial Ratios , Trend analysis and Common Size. The sampling technique uses systematic sampling. The results showed that 1) From the calculation of the ratio analysis used, the third ratio analysis, namely Liquidity, Profitability, Solvency and Activity showed an unfavorable condition. 2) From the Trend analysis shows that the trend tends to fluctuate up or down. 3) From the Common Size analysis, it shows that the items of assets, liabilities and capital provide figures that are less comparable or can be said to be unhealthy, because the amount of liabilities is greater than assets and capital. This means it can be concluded that the Cooperative's financial condition is not healthy, so there needs to be improved management or management. Improved management not only from the financial side but also from the HR side. One of the causes of unhealthy cooperative financial performance is liquidity ratios, solvency, profitability and activities that show poor and not good results.

Menilai Kinerja Perusahaan Dengan Menggunakan Analisis Rasio Keuanganpada Pt Kabelindo Murni TBK

“…Rasio Solvabilitas merupakan rasio keuangan yang digunakan untuk mengukur kemampuan suatu perusahaan dalam memenuhi kewajiban atau utang jangka panjangnya pada saat jatuh tempo dengan menggunakan aset. Dwiningwarni & Jayanti (2019) menyatakan bahwa tingkat solvabilitas berfungsi untuk mengetahui seberapa besar perusahaan dibiayai oleh utang. Ramang et al (2019) menjelaskan bahwa rasio solvabilitas dapat menilai kinerja keuangan perusahaan, sehingga perusahaan harus meningkatkan aset untuk memenuhi kewajiban atau utangnya.…”

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan

“…Dengan cara membandingkan dua buah variabel yang diambil dari laporan keuangan perusahaan, baik daftar neraca maupun laba rugi ataupu hasil-hasil usaha dan suatu perusahaan pada periode tertentu yang dapat dimanfaatkan sebagai alat ukur kondisi keuangan suatu perusahaan. (Dwiningwarni dan Jayanti 2019). Oleh karena itu, penulis tertarik melakukan penelitian terkait kinerja keuangan pada salah satu perusahaan terbatas yang bergerak di bidang makanan dan minuman di Indonesia.…”

“…Rasio Likuiditas Rasio Likuiditas adalah rasio yang menggambarkan kemampuan perusahaan dalam memenuhi kewajiban (utang) jangka pendek. (Dwiningwarni dan Jayanti 2019). Rasio Likuiditas terdiri dari 3 Rasio, yaitu Rasio Lancar (Current Ratio), Rasio Cepat (Quick Ratio), dan Rasio Kas (Cash Ratio): 1) Rasio Lancar (Current Ratio)…”

Comparative Analysis of Banking Financial Performance Before and After Implementation of Financial Technology (FinTech)

“…Financial Ratio Analysis is a technique of combining analysis between elements in financial statements, which are explained in the mathematical form of a certain period or period. By comparing two variables, both the list of balance sheets, profit and loss, and business income in a company in a certain period can be used as a reference for the financial condition of a company in the company's financial statements [17]. LDR, NPL, ROA, and BOPO are the financial performance appraisal ratios used in this study.…”