Pengukuran Kinerja Keuangan Koperasi Dengan Pendekatan Rasio (Studi Pada Koperasi Osseda Faolala Perempuan Nias 2019-2022)

  • Aferiaman Telaumbanua Universitas Nias Fakultas Ekonomi
  • Peringatan Harefa Universitas Nias Fakultas Ekonomi
DOI: 10.36778/jesya.v6i2.1270

Abstract

The purpose of this research is to determine the financial performance of the Nias Women's Osseda Faolala Consumer Cooperative (K-OFPN) in Gunungsitoli City in 2019 – 2022 using the profitability ratio, liquidity ratio and solvency ratio approach.

In this study using a type of quantitative descriptive research, namely a series of activities starting from data collection, processing and interpretation or interpreting it using financial formulas so that it can provide a clear picture of the situation under study, while the data used in this study are financial report data. from 2019-2022.

The results of the analysis of the financial performance of the Nias Women's Osseda Faolala Consumer Cooperative (K-OFPN) using the financial ratio analysis approach are quite good, but improvements are still needed in terms of financial management.

Keywords: ratio analysis, financial performance

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Published
2023-06-17
How to Cite
Telaumbanua, A., & Harefa, P. (2023). Pengukuran Kinerja Keuangan Koperasi Dengan Pendekatan Rasio (Studi Pada Koperasi Osseda Faolala Perempuan Nias 2019-2022). Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 6(2), 2337-2350. https://doi.org/https://doi.org/10.36778/jesya.v6i2.1270
Issue
Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Section
Articles
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