ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA PADA KOPERASI HARAPAN MAS DI KABUPATEN PANGKEP

Abstract

This research aimed to analyze the financial performance at Koperasi Harapan Mas in Pangkep Regency in 2016-2018 by using financial solvability ratio, and rent ability ratio that consist of liquidity ratio, solvability ratio, rentability ratio. This research applied descriptive–qualitative method. The data were collected by using observation and documentary techniques. The data collected and analyzed were the balance of financial report from 2016 – 2018. Based on data analysis, it was concluded that the financial performance at Koperasi Harapan Mas as analyzed using liquidity ratio, solvability ratio indicated that the financial report was inappropriate. On the other hand, the result of rent ability ratio analysis indicated that financial performance was very good.