ANALISIS KINERJA KEUANGAN PADA KOPERASI PRIMKOPPOL POLRES SINJAI POLDA SULAWESI SELATAN

Abstract

This research aims to know and analyze the effect of increased debt to the Financial Performance of the Primkoppol Cooperative Polres Sinjai Polda South Sulawesi and to know analyze the effect of decreased equity to the Financial Performance of the Primkoppol Cooperative Polres Sinjai Polda South Sulawesi. guided by Drs. Palipada Palisuri, SE,. M.Si as consultant I and Dr. Seri Suriani, SE,. M.Si as consultant II. In this research, the data used is the financial report of the Primkoppol Cooperative of Polres Sinjai Polda South Sulawesi with period from 2016 to 2018, in the form of annual financial report book obtained directly from the Primkoppol Cooperative Polres Sinjai Polda South Sulawesi, then the financial data is processed with the analysis method of the financial ratios, used are liquidity ratio, solvency ratio, rentability ratio, and activity ratio. The results showed that the increase in debt had no effect on the financial performance of cooperative in generating profits because the remaining business results (SHU) on cooperatives increased annually that were able to cover their obligations. Judging by the ratio of liquidity reviewed from the current ratio, quick ratio, and cash ratio, indicates that the cooperative is highly liquid. Judging from the ratio of solvency that is reviewed from the ratio DtAR and DtER, indicating that from year to year is fluctuative but still in good condition. The decline of capital has no effect on the financial performance of cooperative in generating profits because the remaining business results (SHU) on cooperative are increasing annually that are able to cover the decline in capital. This can be seen from the profitability ratio that is reviewed from ROA, ROI, ROE, GPM, and NPM ratios, indicating that the ratio generated annually increases.