ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM CREDIT UNION (Studi Kasus pada Credit Union Daya Lestari Kecamatan Talisayan) Periode 2018-2020

Abstract

Analysis of Financial Statements in Measuring Financial Performance in Credit Union Savings and Loan Cooperatives (Case Study on Credit Union Daya Lestari, Talisayan District) for the 2018-2020 Period, under the guidance of Mrs. Catur Kumala Dewi as superviaor I and Mrs. Zilfana as supervisor II.

               The basic reason for the Credit Union Savings and Loans Cooperative (CU) Daya Lestari, Talisayan District, was used as the object of this research, namely, Starting from the fact that the development of cooperatives as a business entity for economic development, employees are progressing in terms of helping the processing of cooperative businesses and there are still some customers who are less orderly in making loans, then there are still some problematic loans. The purpose of this study is to calculate and analyze the performance of the Daya Lestari Savings and Loans Cooperative Credit Union (CU) in Talisayan District in the 2018-2020 period by using the ratio in terms of the Current Ratio, Debt to Asset Ratio, Return on Equity

The data collection technique was carried out using secondary data taken from the researcher's visit to the savings and loans company Credit Union Daya Lestari, Talisayan district. This research analysis tool   uses financial ratio analysis Current Ratio, Debt to Asset Ratio and Return on equity.

The results of this study can be concluded that the Daya Lestari Credit Union Savings and Loan Cooperative Talisayan District, has decreased.