Analysis of Liquidity Ratio, Solvability, and Profitability to Assess Financial Performance at the village unit cooperative Tani Makmur Malawele Aimas, Sorong Regency
Bekti Wiji Lestari, Rais Dera Pua Rawi, Wisang Candra Bintari, Ramli Lewenussa, Mitta Muthia Wangsi, Digor Mufti, Evi Mufrihah Zein, Retno Dewi Wijiastuti, Febry Jein Andjar, Muhammad Amin, Susetyowati Sofia, Ahmad Jamil, Jondeway Andi Hasan

Universitas Muhammadiyah Sorong

Abstract

This research aims to determine the conditions of cooperative financial performance based on the financial ratio analysis at KUD Tani Makmur, Sorong Regency. The research data were obtained from (secondary) financial reports. The findings in this research indicate that financial performancegenerally in terms of liquidity ratio, solvency ratio, profitability ratio or rentability and activity ratio shows a good level of performance.Based on the standard criteria for the assessment of cooperatives according to the Ministry of Cooperatives and Micro, Small and Medium Enterprises (MSME) Republic of Indonesia No. 22 / PER / M.KUKM / IV / 2007 in terms of capital structure ratio, liquidity ratio, solvency ratio, profitability ratio, and activity ratio shows that the performance of village unit cooperative Tani Makmur Sorong Regency can be said ^ideal^.

Keywords: Liquidity Ratio Analysis- Solvency- Profitability- Financial Performance

Topic: Economics and Management