Financial Performance Analysis of The Saving and Loan Cooperative
Main Article Content
This study aims to determine the financial performance of cooperatives in 2017-2019. The object of this research is the Analysis of the Financial Performance of the Savings and Loan Cooperative using the analysis method of the liquidity ratio, solvency and profitability. The data from this study were obtained from the results of company documents in the form of financial statements of the Financial Performance Savings and Loan Cooperative. The results of this study indicate that the liquidity ratio is measured using the Cash Ratio, 2017 to 2019 shows that financial performance is classified as in bad condition and Current ratio, in 2017 to 2019 shows that financial performance is in good condition. The solvency ratio measured using Debt to total Equity (DER) in 2017 to 2019 shows that financial performance is classified as in poor condition and Total debt to total asset ratio in 2017 to 2019 shows that financial performance is classified as in poor condition. not good. Profitability ratios measured using Return on Assets, 2017 to 2019 show that financial performance is in poor condition and Return on Equity (ROE) itself during 2017 to 2019 shows financial performance in unfavorable conditions according to 3 aspects of financial ratios for 2017-2019 declared unhealthy.
Altman, M. (2012). Cooperatives, History and Theories of. SpringerReference, January 2009. https://doi.org/10.1007/springerreference_75642
CFI Team. (2023a). Liquidity Ratio - Overview, Types, Importance, Example. Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/accounting/liquidity-ratio/
CFI Team. (2023b). Solvency Ratio - Overview, How To Compute, Limitations. Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/commercial-lending/solvency-ratio/
Eindrias, T. D., Farah, D., Fakultas, A., & Administrasi, I. (2017). Analisa Tingkat Kesehatan Koperasi Simpan Pinjam Berdasarkan Peraturan Nomor: 06/PER/DEP.6/IV/2016 (Studi Pada Koperasi Simpan Pinjam Bahagia Kota Kediri). Jurnal Administrasi Bisnis (JAB)|Vol, 51(2), 135–140. www.depkop.go.id
Fahmi, I. (2018). Analisis Laporan Keuangan. Alfabeta.
Firli, O. M., Tresna, P. W., & Herawati, T. (2023). Analysis of Company Performance Assessment Using the Balanced Scorecard. Owner, 7(1), 612–618. https://doi.org/10.33395/owner.v7i1.1205
Ikatan Akuntansi Indonesia. (2015). Pencabutan PSAK 27 Tentang Perkoperasian. Penerbit Salemba Empat.
Karim, F. R. (2017). Analisis Penilaian Tingkat Kesehatan Koperasi Simpan Pinjam Dan Pembiayaan Syariah (Kspps) Kota Tangerang Selatan. Skripsi, 38.
Karo-Karo, F. (2014). Sistem Informasi Manajemen Koperasi Simpan Pinjam Berbasis Web pada Koperasi Juragan Rezeki Mulia. Jurnal Sistem Informasi Universitas Suryadarma, 10(2), 35–46. https://doi.org/10.35968/jsi.v10i2.1074
Khatulistiwi, A. S., & Wafaretta, V. (2023). Analisis Kesehatan Koperasi Simpan Pinjam “A.” Jurnal Akuntansi, Keuangan, Pajak Dan Informasi (JAKPI), 2(1), 1–16. https://doi.org/10.32509/jakpi.v2i1.1539
Kiiza, D. B., & Omiat, D. G. (2021). The Impact of Savings and Credit Cooperatives on Household Welfare: Evidence from Uganda. Journal of Economics and Public Finance, 7(3), p33. https://doi.org/10.22158/jepf.v7n3p33
Kurniawan, C., & Arianti, V. D. (2018). Analisis Kinerja Keuangan Pada Koperasi Simpan Pinjam Wira Karya Lahat Kabupaten Lahat. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 2(1). https://doi.org/10.31851/neraca.v2i1.2223
Lidwina Mulinbota Moron, Henrikus Herdi, & Yoseph Darius Purnama Rangga. (2023). Pengaruh Budaya Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Ikamala. Jurnal Kompetitif, 12(1), 1–14. https://doi.org/10.52333/kompetitif.v12i1.56
Maulana, W. (2022). Implementation Of Pearls Analysis To Measure The Financial Performance Of Cooperatives. Indonesian Journal of Accounting and Governance Governance, 5(2), 59–88. https://doi.org/10.36766/ijag.v5i2.230
Muzakki, K. (2020). Pengaruh Intelectual Capital Terhadap Kinerja Keuangan pada Koperasi Simpan Pinjam Ar-Rohmah Jawa Timur. Journal Greenomika, 2(1).
Perdep. Bidang Pengawasan Kementerian KUKM RI No. 6. (2016). Peraturan Deputi Bidang Pengawasan Kementerian Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor: 06/Per/Dep.6/IV/2016. Kementerian Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia, 1–39.
Putri, Y. I., Dewi, P. E. D. M., & Yudantara, I. G. A. P. (2019). Analisis Kinerja Keuangan dan Tingkat Kesehatan Koperasi Simpan Pinjam (Studi Kasus Pada Koperasi Simpan Pinjam Anugrah Sari Desa Kalianget Kecamatan Seririt Kabupaten Buleleng Tahun 2015-2017). JIMAT: Jurnal Ilmiah Mahasiswa Akuntansi, 10(2), 92–103. https://doi.org/10.23887/jimat.v10i2.20490
Republika. (2022). Koperasi Tetap Istiqamah Jalankan Ekonomi Kerakyatan. Republika. Id.
Rizal, M., & Herawati, T. (2023). Enrichment : Journal of Management Accountability of indosurya savings and loan cooperative in dealing with cases that harm investors. Enrichment: Journal of Management, 13(2).
Samsiah, E., Ghalib Saladin, & Rasyidi. (2017). Analisis Kinerja Keuangan Unit Simpan Pinjam Koperasi Guru Mangkutala di Kecamatan Teweh Kabupaten Barito Utara. Jurnal Bisnis Dan Pembangunan, 6(2).
Sari, L. N. (2017). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Koperasi Tri Guna Blitar. 01(02), 16–24.
Schmidt, J. (2023). Three Financial Statements. What are the Three Financial Statements? CFI Education Inc. https://corporatefinanceinstitute.com/resources/accounting/three-financial-statements/
Siregar, E., & Marliyah, M. (2022). Analysis of Cooperative Health Level Assessment by the Office of Small and Medium Enterprises (UKM) of North Sumatra Province. Jurnal Fokus Manajemen, 2(1). https://doi.org/10.37676/jfm.v2i1.2141
Situmorang, D. M. (2023). Analisis Kinerja Keuangan Koperasi Simpan Pinjam. Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, 5, 893–904.
Sugiyono. (2019a). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Cetakan ke). Alfabeta.
Sugiyono. (2019b). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Alfabeta.
Sujarweni, V. W. (2017). Akuntansi Biaya Teori dan Penerapannya. Pustaka Baru Press.
Tim Vipond. (2023). Profitability Ratios. Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/accounting/profitability-ratios/
Tinneke, H., & Devia, N. A. (2016). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Koperasi Pegawai Republik Indonesia Kopin Pengayoman Lapas Kabupaten Garut. Jurnal Akuntansi, Vol. 15; N(ISSN : 1412-5897), 88–90.
Tools, A. (2023). General purpose financial statements definition. Accounting Tools. https://www.accountingtools.com/articles/general-purpose-financial-statements.html