CD Skripsi
Analisis Kinerja Finansial Koperasi Unit Desa Kusuma Bakti Mandiri Desa Sialang Kubang Kecamatan Perhentian Raja Kabupaten Kampar
Any business entity established with a spesific purpose, not least the village unit cooperative (KUD). The main purpose of the cooperative is to provide welfare and give the best service to its members. The goal can be achieved if the cooperative has a good financial performance health condition that can be known by analysing the financial statements published by the KUD. The purpose of this study was to analyse the financial performance of KUD Kusuma Bakti Mandiri using financial statements for the period 2018-2022. Data collection methods used in this study are literature study and documentation. There are three data analysis techniques used, financial ratio analysis, du pont analysis, and trend analysis. The results of the financial ratio analysis indicate that the financial performance of KUD Kusuma Bakti Mandiri is still far from the standars set by the government. The results of du pont analysis show that the cooperative is able to generate profits through its capital. The results of trend analysis predict that the performance of current ratio, quick ratio, debt ratio, debt to equity ratio, NPM, ROI, receivable turnover ratio and total asset turnover ratio KUD Kusuma Bakti Mandiri will deteriorate during 2023-3032. Meanwhile, the performance of cash ratio, ROE, fixed asset turnover ratio and inventory turnover ratio will improve during 2023-2032.
Keywords: activity ratio, liquidity ratio, profitability ratio, solvability ratio, least squares method.
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