Analisis Kinerja Keuangan Pada Koperasi Simpan Pinjam PT Maruki Makassar

Abstract

he purpose of this study to determine the financial performance of the savings and loan cooperative of PT. Maruki Makassar.The analytical tool used is the quantitative descriptive analysis method, the liquidity ratio, the solvency ratio and the profitability ratio. The results showed that the financial performance at the quality ratio was less efficient for the three years 2016-2018 seen from the current ratio, quick ratio, cash ratio because each year does not meet the average industry standart. Meanwhile, the solvency ratio is not efficient as seen from the debt to asset ratio and debt to equity ratio because every year the debt increases while the assets are not able to fulfill their obligations. Meanwhile, the profitability ratio in an efficient state is seen from the return on asset (ROA) and return on equity (ROE) because to produce the remaining results of the business using own capital and total assets is so good.