This study aims to determine and analyze the financial statements to measure the financial performance in Usaha Ekonomi Kelurahan-Simpan Pinjam (UEK-SP) Rumbai Pesisir, Pekanbaru. This research was conducted at UEK-SP Lembah Sari Makmur and UEK-SP Mitra Bersama Pekanbaru. The data analysis technique used in this research is descriptive analysis by analyzing financial ratios. The results of…