Analisis Laporan Keuangan Untuk Alat Ukur Pada Kinerja Keuangan (Studi Kasus Pada KUD Sido Makmur Desa Labruk Kidul Kecamatan Sumbersuko Tahun 2017-2019)

Authors

  • Wahyu Rizal Firmansyah Institut Tekonologi dan Bisnis Widya Gama Lumajang
  • M. Yahdi Institut Tekonologi dan Bisnis Widya Gama Lumajang
  • Fetri Setyo Liyundira Institut Tekonologi dan Bisnis Widya Gama Lumajang

Keywords:

Liquidity, Solvability, Profitability, Financial Performance, KUD Sido Makmuri Desa Labruk Kidul Kecamatan Sumbersuko

Abstract

The purpose of this study is to know or measure financial performance at KUD Sido Makmur in 2017-2019 saw from the financial statements include balance sheet and profit and loss statements for the period of 3 years in a row between 2017-2019. This study conducted a test using the technique of calculation-ratios ratio, among others, the ratio of liquidity, solvency and profitability in the financial statements that state the effect on financial performance KUD Sido Makmur. The method used is descriptive method. The results showed that the financial performance of KUD Sido Makmur if evaluated from the liquidity ratio,Current Rasio show208% and Quick rasio show147%. If viewed from the solvency ratio of the results of the percentage shows 39,1%. From the measurement result using profitability ratio shows total percentage result as much as 4,10%. From the calculation using Liquidity, Solvability and Profitability Ratio analysis, it can be concluded that the result of calculation of percentage of financial report analysis of KUD Sido Makmur according to PMK No.06/Per/M.KUKM/V/2006 Measurement of Health Performance Assessment Cooperative according can be declared HEALTHY for Current rasio NO HEALTHY for Quick Rasio for Solvability rasio HEALTHY and Profitability Rasio NO HEALTHY.

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Author Biographies

Wahyu Rizal Firmansyah, Institut Tekonologi dan Bisnis Widya Gama Lumajang

The purpose of this study is to know or measure financial performance at KUD Sido Makmur in 2017-2019 saw from the financial statements include balance sheet and profit and loss statements for the period of 3 years in a row between 2017-2019. This study conducted a test using the technique of calculation-ratios ratio, among others, the ratio of liquidity, solvency and profitability in the financial statements that state the effect on financial performance KUD Sido Makmur. The method used is descriptive method. The results showed that the financial performance of KUD Sido Makmur if evaluated from the liquidity ratio,Current Rasio show208% and Quick rasio show147%. If viewed from the solvency ratio of the results of the percentage shows 39,1%. From the measurement result using profitability ratio shows total percentage result as much as 4,10%. From the calculation using Liquidity, Solvability and Profitability Ratio analysis, it can be concluded that the result of calculation of percentage of financial report analysis of KUD Sido Makmur according to PMK No.06/Per/M.KUKM/V/2006 Measurement of Health Performance Assessment Cooperative according can be declared HEALTHY for Current rasio NO HEALTHY for Quick Rasio for Solvability rasio HEALTHY and Profitability Rasio NO HEALTHY.

M. Yahdi, Institut Tekonologi dan Bisnis Widya Gama Lumajang

The purpose of this study is to know or measure financial performance at KUD Sido Makmur in 2017-2019 saw from the financial statements include balance sheet and profit and loss statements for the period of 3 years in a row between 2017-2019. This study conducted a test using the technique of calculation-ratios ratio, among others, the ratio of liquidity, solvency and profitability in the financial statements that state the effect on financial performance KUD Sido Makmur. The method used is descriptive method. The results showed that the financial performance of KUD Sido Makmur if evaluated from the liquidity ratio,Current Rasio show208% and Quick rasio show147%. If viewed from the solvency ratio of the results of the percentage shows 39,1%. From the measurement result using profitability ratio shows total percentage result as much as 4,10%. From the calculation using Liquidity, Solvability and Profitability Ratio analysis, it can be concluded that the result of calculation of percentage of financial report analysis of KUD Sido Makmur according to PMK No.06/Per/M.KUKM/V/2006 Measurement of Health Performance Assessment Cooperative according can be declared HEALTHY for Current rasio NO HEALTHY for Quick Rasio for Solvability rasio HEALTHY and Profitability Rasio NO HEALTHY.

Fetri Setyo Liyundira, Institut Tekonologi dan Bisnis Widya Gama Lumajang

The purpose of this study is to know or measure financial performance at KUD Sido Makmur in 2017-2019 saw from the financial statements include balance sheet and profit and loss statements for the period of 3 years in a row between 2017-2019. This study conducted a test using the technique of calculation-ratios ratio, among others, the ratio of liquidity, solvency and profitability in the financial statements that state the effect on financial performance KUD Sido Makmur. The method used is descriptive method. The results showed that the financial performance of KUD Sido Makmur if evaluated from the liquidity ratio,Current Rasio show208% and Quick rasio show147%. If viewed from the solvency ratio of the results of the percentage shows 39,1%. From the measurement result using profitability ratio shows total percentage result as much as 4,10%. From the calculation using Liquidity, Solvability and Profitability Ratio analysis, it can be concluded that the result of calculation of percentage of financial report analysis of KUD Sido Makmur according to PMK No.06/Per/M.KUKM/V/2006 Measurement of Health Performance Assessment Cooperative according can be declared HEALTHY for Current rasio NO HEALTHY for Quick Rasio for Solvability rasio HEALTHY and Profitability Rasio NO HEALTHY.

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Published

2023-10-16

Issue

Vol. 5 No. 2 (2022): Desember 2022

Section

Articles

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