Analisis Penilaian Likuiditas, Solvabilitas dan Profitabilitas Unit Simpan Pinjam Pada Koperasi Serba Usaha Lorosae Makassar

Abstract

Penelitian ini memilki tujuan guna mengetahui bagaimana kinerja keuangan unit Simpan Pinjam Pada Koperasi lorosae makassar yang ditinjau dari analisis rasio likuiditas, solvabilitas dan profitabilitas. Metode analisis data yang digunakan yaitu analisis rasio. Metode pengumpulan data menggunakan dokumentasi dan wawancara. Adapun Hasil penelitian menunjukkan analisis rasio likuiditas, solvabilitas dan profitabilitas secara keseluruhan berdasarkan data olahan menunjukkan bahwa kinerja keuangan Koperasi Serba Usaha Lorosae Makassar periode 2018, 2019 dan 2020 cukup optimal atau dinilai baik berdasarkan standar umum penilaian kinerja keuangan koperasi.
Kata kunci: Kinerja keuangan, likuiditas, Solvabilitas, profitabilitas.
Abstract
This study has the objective of knowing how the financial performance of the Savings and Loans unit at the Lorosae Makassar Cooperative is viewed from the analysis of liquidity ratios, solvency and profitability. The data analysis method used is ratio analysis. Methods of data collection using documentation and interviews. The results of the study show that the analysis of overall liquidity, solvency and profitability ratios based on processed data shows that the financial performance of the Lorosae Makassar Multi-Business Cooperative for the periods of 2018, 2019 and 2020 is quite optimal or considered good based on general standards for evaluating cooperative financial performance.
Keywords: Financial performance, liquidity, solvency, profitability.