ANALISIS KINERJA KEUANGAN KOPERASI TENAGA KERJA BONGKAR MUAT SAMUDERA SEJAHTERA (KOMURA) PELABUHAN SAMARINDA TAHUN 2018-2021

Abstract

The purpose of this study is to calculate the financial performance of the Koperasi Tenaga Kerja Bongkar Muat Samudera Sejahtera (KOMURA) Pelabuhan Samarinda in 2018-2021 seen from the analysis of liquidity ratios, solvency ratios and profitability ratios.

The analytical tool used is the current ratio, ratio of total debt to total assets, ratio of total debt to total equity, return on investment ratio, return on equity ratio and net profit margin ratio. The scope of his research is that researchers obtain financial data from 2018-2021 and calculate financial data using liquidity ratios, solvency ratios and profitability ratios.

The results obtained from this study are 1). The results of calculating the current ratio for 2018-2021 have fluctuated. 2). The results of calculating the ratio of total debt to total assets from 2018-2021 have fluctuated. 3). The results of calculating the ratio of total debt to total equity from 2018-2021 increase every year. 4). The results of calculating the rate of return on investment from 2018-2021 decrease each year. 5). The results of calculating the ratio of returns on equity from 2018-2021 decrease each year. 6). The results of calculating the net profit margin ratio from 2018-2021 fluctuated