ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM PADA KOPERASI DHARMA ASIH SENTANA JIMBARAN BALI

I Wayan Astawa, Komang Trianingsih, I Ketut Sirna

Abstract


ABSTRACT Financial institutions have an important role in the economy of a country, cooperatives including non-bank financial institutions like cooperatives that should be managed professionally because the development of cooperatives is still dominated by state companies. Financial performance analysis needs to be done to determine the development of a cooperative. The purpose of this study is to determine the financial performance of the Dharma Asih Sentana Savings and Loan Cooperative in Jimbaran in terms of liquidity ratios, solvency ratios and profitability ratios for the last 4 years (2016 to 2019). The population and research sample are the financial statements of the Dharma Asih Sentana Savings and Loan Cooperative in Jimbaran. The data analysis technique used is financial ratios with criteria based on the Decree of the State Minister for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per / M.KUKM / V / 2006. The results show that (1) based on the liquidity ratio: a.) Current Ratio, the average value of the ratio is 121.94% based on Ministerial Regulation number 06 / Per / M.KUKM / V / 2006, including in bad criteria. b.) Average Cash Ratio for the last 4 years (2016-2019) was 24.98%, which is considered poor (2) based on the solvency ratio: a.) The Net Worth to Debt Ratio of the four-year average of 18.58% falls into the very good criteria and b.) Debt to Asset Ratio four years average of 83.5% which is included in the bad criteria (3) based on the profitability ratio: a.) Return On Equity has an average ratio of 19.24% which is included in the good criteria and b.) Return On Assets from a five-year average of 3.5% which falls into the fairly good criteria.
Keywords: financial reports, ratio analysis, financial performance.
ABSTRAK
Lembaga keuangan memiliki peranan penting dalam perekonomian suatu negara, koperasi termasuk lembaga keuangan non bank yang sudah seharusnya dikelola secara profesional karena perkembangan koperasi masih didominasi oleh perusahaan-perusahaan negara. Analisis kinerja keuangan perlu dilakukan untuk mengetahui perkembangan suatu koperasi. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan Koperasi Simpan Pinjam Dharma Asih Sentana di Jimbaran ditinjau dari rasio likuiditas, rasio solvabilitas dan rasio rentabilitas selama 4 tahun terakhir (2016 Sampai 2019). Populasi dan sampel penelitian adalah laporan keuangan Koperasi Simpan Pinjam Dharma Asih Sentana di Jimbaran. Teknik analisis data yang digunakan adalah rasio keuangan dengan kriteria berdasarkan SK Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/M.KUKM/V/2006. Hasil penelitian menunjukaan bahwa (1) berdasarkan rasio likuiditas: a.) Current Ratio nilai rata-rata rasio sebesar 121,94% berdasarkan Peraturan Menteri nomor 06/Per/M.KUKM/V/2006 termasuk dalam kriteria buruk.b.) Cash Ratio rata-rata 4 tahun terakhir(2016-2019) adalah 24,98% masuk kriteria kurang baik (2) berdasarkan rasio solvabilitas: a.) Net Worth to Debt Ratio dari rata-rata empat tahun sebesar 18,58% masuk ke dalam kriteria sangat baik dan b.) Debt To Asset Ratio rata-rata empat tahun sebesar 83,5% yang masuk ke dalam kriteria buruk (3) berdasarkan rasio rentabilitas: a.) Return On Equity memiliki rata-rata rasio sebesar 19,24% termasuk dalam kriteria baik dan b.) Return On Assets dari rata-rata lima tahun sebesar 3,5% yang masuk ke dalam kriteria cukup baik.
Kata Kunci: laporan keuangan, analisis rasio, kinerja keuangan.

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