ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KOPERASI SIMPAN PINJAM (KSP) “SEKAR WANGI” DI CAKRANEGARA

Authors

  • Sri Ayu Febrianti Sekolah Tinggi Ilmu Ekonomi 45 Mataram
  • Saepul Pahmi Sekolah Tinggi Ilmu Ekonomi 45 Mataram
  • Suandi Suandi Sekolah Tinggi Ilmu Ekonomi 45 Mataram

DOI:

https://doi.org/10.56910/gemilang.v1i1.91

Keywords:

Financial Statements, Ratios, Performance, Improvement

Abstract

This study aims to determine the financial performance so that it can be seen the conditions and achievements that have been achieved by the Savings and Loans Cooperative (KSP) "Sekar Wangi" in Cakranegara. The type of research used in this research is descriptive research. Data collection techniques used are observation, interviews, and documentation. Based on the discussion and data analysis, it can be concluded that by using comparative analysis of financial statements, it can be said that the business run by KSP "Sekar Wangi" Cakranegara has increased, and based on calculations using financial ratios, it can be said that the management performance of KSP "Sekar Wangi" Cakranegara not optimal and need to be improved.

 

 

References

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Sofyan, Syafri Harapan, Analisis Kritis Atas Laporan Keuangan, PT. Raja Grafindo Persada, Jakarta, 2007.

Bernstein, Leopold A, Financial Statement Analysis, Theory Application and Interpretation, Richard D Irwin, 1983.

Foster, George, Financial Statement Analysis, Second Edition, Prentice-Hall, Singapore, 1986.

Sugiyarso, Gervasius, Akuntansi Koperasi, Sistem, Metode, dan Analisis Laporan Keuangan, CAPS, Yogyakarta, 2011.

Bungin, Burhan, Metodologi Penelitian Kualitatif, Rajawali Pers, Jakarta, 2015.

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Published

2021-01-16

How to Cite

Sri Ayu Febrianti, Saepul Pahmi, & Suandi, S. (2021). ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KOPERASI SIMPAN PINJAM (KSP) “SEKAR WANGI” DI CAKRANEGARA. GEMILANG: Jurnal Manajemen Dan Akuntansi, 1(1), 01–08. https://doi.org/10.56910/gemilang.v1i1.91