ANALISIS KINERJA KEUANGAN KOPERASI TIRTA DHARMA PDAM KOTA SAMARINDA
This study aims to determine the financial performance of cooperatives based on the ratio of liquidity, solvency, profitability and activity in 2016-2018 which is interpreted through a trend line from 2016-2018 to see an increase or decrease in the financial performance of cooperatives.
The analytical tool used by researchers in this study is the liquidity ratio, namely the current ratio, the Solvency Ratio consists of Total Debt to Equity Ratio and Total Debt to Assets Ratio, Profitability Ratio consists of Economic Profitability, Return On Assets and Net Profit Margin and Activity Ratio using the ratio accounts receivable turnover.The results of the research and discussion show that the 2016-2018 liquidity ratio was measured using the Current Ratio, in 2016, 2017 and 2018 the results were very good. The solvency ratio in 2016-2018 which was measured using the Total Debt to Equity Ratio and the Total Debt to Assets Ratio in 2011-2015 was very good and the trend graph of the Total Debt to Equity Ratio and Total Debt to Total Assets Ratio increased every year. Profitability Ratios for 2016-2018 as measured using Economic Profitability, Return On Assets and Net Profit Margin for 2016-2018 got very good results. The 2016-2018 Activity Ratio measured using the Accounts Receivable Turnover ratio got bad results
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