ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE COMMON SIZE PADA KOPERASI CREDIT UNION DAYA LESTARI SAMARINDA PERIODE 2016-2018

Abstract

This study purpose to determine and analyze the financial performance of Koperasi Credit Union Daya Lestari Samarinda from 2016-2018 using Common Size Analysis Techniques.

The analytical tool used by researchers in this study is a common size analysis consisting of total assets, total liabilities and capital, and profit and loss.

          The results showed that the financial performance of cooperatives using common size analysis was not so good during the 2016-2018 period.From the balance sheet report, the assets decreased from cash as much as 0.01% and accounts receivable as much as 2.50% from 2016-2018but on the book value side, fixed assets have increased, on the liability side, namely in member savings, which decreased by 3.97% from 2016-2018 due to cooperatives being unable to raise funds from their members.In the income report, when viewed from the remaining operating results decreased drastically in 2018 by 10.66% due to a decrease in the level of percentage of income and residual operating results, and increased operating expenses so that the cooperative suffered losses.The results from the research that the financial performance of Koperasi Credit Union Daya Lestari Samarindaperiod 2016-2018 did not experience growth seen from the percentage of posts in the financial statements using a common size analysis that tends to decrease every year so that the hypothesis stated earlier was accepted