Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan KSPPS Khairu Ummah Leuwiliang Periode 2017-2020

Abstract

An important factor for cooperative institutions is financial performance. The company's financial performance level can be evaluated by analyzing past financial statements. The purpose of the research is to determine the financial performance of KSPPS Khairu Ummah for the period 2017-2020 based on the standard decree of the Minister of Cooperatives and Small and Medium Enterprises No.06/Per/M/KUKM/V/2006 on Health Assessment Standards. And based on the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 7/Per/Dep.6/IV/2016 on Guidelines for Health Assessment of Cooperatives Save Borrowing and Sharia Financing and Unit Save Borrowing And Sharia Financing Cooperatives. The method used is quantitative method. The results showed that the financial performance of KSPPS Khairu Ummah in terms of liquidity, solvency, activity and profitability is still below the standard decree of the Minister of Cooperatives and SMEs No.06/Per/M/KUKM/V/2006, and the results of research in terms of capital, efficiency, liquidity, independence and growth has been included in the standard health assessment and the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 7/Per/Dep.6/IV/2016.