Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Koperasi

Abstract

This study aims to determine: (1) Financial Performance of Wahidiyah Al-Amin Mojoroto Kediri Cooperative Based on Liquidity Ratio in terms of Current Ratio, Cash Ratio. (2) Financial Performance of Wahidiyah Al-Amin Mojoroto Kediri Cooperative Based on Solvency Ratio in terms of Debt to Assets Ratio, Debt to Equity Ratio. (3) Financial Performance of Wahidiyah Al-Amin Mojoroto Cooperative Kediri Based on Activity Ratio in terms of Total Assets Turnover. (4) Financial Performance of Wahidiyah Al-Amin Mojoroto Kediri Cooperative Based on Profitability Ratio in terms of Return of Investment, Return of Equity, Nett Profit Margin. The research was conducted at the Wahidiyah Al-Amin Mojoroto Kediri Cooperative, the method used was a quantitative descriptive method which was a method that explained the phenomena using numbers, tenses, sentences. The data used is the Balance Sheet and Income Statement of the Cooperative Wahidiyah Al-Amin Mojoroto Kediri in 2015-2016. Data collection techniques are carried out by means of documentation and interviews. The results of this study are as follows: (1) Current Ratio in 2015-2016 is 205.29%, 208.54%. The 2015-2016 average was 206.915%. (2) Cash ratio for 2015-2016 is 22.73%, 46.95%. The 2015-2016 average was 34.84%. (3) Debt to Assets Ratio in 2015-2016 is 48.39%, 47.57%. The 2015-2016 average was 47.98%.