Analisis Current Ratio Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN Pada Tahun 2021-2022

Abstract

Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN is a cooperative business entity which is a non-structural organization within the TNI-AD. Based on the data obtained, it is known that there has been an increase in Cooperative income followed by a decrease in residual operating results (SHU) during 2021-2022. The decrease in SHU experienced could have an impact on net cash decreasing, thereby reducing current assets and potentially reducing the cooperative's ability to fulfill its obligations.

This research was conducted to determine and analyze the Current Ratio of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN in 2021-2022. The analytical tool used in this research is the current ratio, which can be determined by comparing current assets with current liabilities.

The results of the research show that the current ratio of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN in 2021 is 5.04 times, then in 2022 it is 3.71 times, which means that in 2021 every IDR 1,- of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN's current debt are guaranteed with IDR 5.04,- current assets. Meanwhile, in 2022, every Rp 1.- of current debt of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN is guaranteed by Rp 3,71,- of current assets. These results show that the current ratio of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN has decreased by 1.33 times during 2021-2022. The decrease in the current ratio of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN in 2022 compared to 2021 was due to an increase in the number of current assets by 3.31%, meanwhile, current liabilities increased by 40.43%. The current ratio of the Koperasi Simpan Pinjam Primkop Kartika Prima Sejahtera Korem 091/ASN is above industry standards, but there will be a decrease in 2022 compared to 2021.