ANALISIS TINGKAT LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA KUD SIDO RUKUN LUMAJANG

Abstract

As we all know one of the efforts made by the government is to develop the economic potential of people and realizing economic democracy which has the characteristics of democracy, unity, kinship and openness. In the period of economic growth that goes so fast, the growth of cooperatives has not revealed where his role as stipulated in the 1945 Constitution, should be strengthened and expanded presence of cooperatives in order to foster economic democracy as one of the foundation for the achievement of social justice. At first, the financial statements for the company just as a test of bookkeeping work, but for the next financial statements not only as a test course, still too basic to determine or assess the financial position of the company, where the analysis can be useful for those with an interest in financial statements in order for decision-making. So in order to determine a company's financial position and the results that have been achieved by the company that usually needs to consist of a balance sheet, income statement, and changes in capital. KUD SIDO RUKUN cooperatives in the region lumajang and tried to place himself in the middle of a situation of competing. So that arises then is an attempt to be accepted by many groups that exist in society Lumajang. On the one hand, and minimize the potential for conflict on the other side. KUD SIDO RUKUN experiencing a financial condition that increasingly diminishing year in acquisitionprofit. If seen from 2018 to 2019 the amount of profit cooperative owned diminishing later in 2019 started to increase from the year. Is a technique for measuring the level of liquidity by using the current ratio, cash ratio and profitability by using return on equity, profit margin, asset turnover and earnings power