Analisis Kinerja Keuangan Pada Koperasi Pora Tama Mandiri Provinsi Kalimantan Timur Tahun 2019-2020

Abstract

Dewi Setiawati, Faculty of Economics and Business, University of 17 August 1945 Samarinda. Financial Performance Analysis at the Pora Tama Mandiri Cooperative, East Kalimantan Province in 2019 – 2020. Under the guidance of Supervisor 1 Mr. Heriyanto and Supervisor 2 Mrs. Camelia Verahastuti.

This study aims to determine the Financial Performance of the Pora Tama Mandiri Cooperative East Kalimantan Province in terms of the Liquidity Ratio measured by the current ratio. Solvency ratio is measured from the total debt to total assets ratio. Profitability Ratio is measured from return on equity from 2019 to 2020.

The theory of this research is management accounting. While the analysis tool uses a balance sheet and the calculation of the remaining operating results. In addition, it also uses the Liquidity Ratio, Solvency Ratio and Profitability Ratio. Each ratio is taken as a variable based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06/Per/M.KUKM/V/2006 dated May 1, 2006.

The results of the study show: 1) the current ratio during the period 2019-2020 is not in good condition because the increase in current assets is greater than current debt so that it has not been able to meet short-term debt. 2) the total debt to total assets ratio during the period 2019-2020 is in very good condition because the total debt and total assets are able to guarantee short-term and long-term debt. 3) return on equity during the period 2019-2020 is in a condition that is not good and quite good because it has not been able to generate profits using its own capital.