ANALISIS KINERJA KEUANGAN PADA KOPERASI PEGAWAI PEMERINTAH DAERAH (KOPEMDA) KABUPATEN MAROS
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Abstract
Penelitian ini bertujuan tujuan untuk menganalisis kinerja keuangan pada Koperasi Pegawai Pemerintah Daerah (KOPEMDA) Kabupaten Maros tahun 2018 – 2020. Peneilitian ini menggunakan beberapa metode analisis rasio, diantaranya rasio likuditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Sumber data yang digunakan dalam penelitian adalah data primer berupa laporan keuangan periode 2018 – 2019 yang diperoleh langsung dari KOPEMDA Kabupaten Maros. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa likuiditas koperasi ditinjau dari current ratio dinyatakan tidak likuid. Pada rasio solvabilitas ditinjau dari debt to assets ratio dan debt to equity ratio koperasi dinyatakan solvable. Pada rasio aktivitas ditinjau dari working capital turn over dinyatakan sehat, sedangkan pada receivable turn over dinyatakan sangat tidak sehat. Pada rasio proftiabilitas ditinjau dari return on assets dinyatakan kurang sehat, sedangkan pada return on equity dinyatakan tidak sehat.Kata Kunci : Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas dan Rasio Profitabilitas.
| Reference Key |
baharuddin2021analisis
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|---|---|
| Authors | Baharuddin, Baharuddin |
| Journal | Jurnal Online Manajemen ELPEI |
| Year | 2021 |
| DOI |
10.58191/jomel.v1i2.69
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