CD Skripsi
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Koperasi Syariah RSUD Arifin Achmad Pekanbaru Riau
Research on the financial performance of cooperatives needs to be carried out in order to measure the
success of cooperatives in generating profits, and can see the growth and development of the cooperative.
To assess the financial performance of cooperatives, the Indonesian government has made provisions for
ratio assessment, which is contained in Permenkop and UKM No.14/Per/M.KUKM/XII/2009. The purpose
of this study is to see whether the Financial Performance of Sharia Cooperatives of RSUD Arifin Achmad
Pekanbaru Riau has been effectively reviewed from the analysis of financial ratios based on the
Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.
14/Per/M.KUKM/XII/2009. The research method carried out is quantitative methods, as for the results of
the study, namely the decrease in the number of scores from the overall ratio assessment aspect score
each year. In 2017, if you look at the number of health assessment scores of the Sharia Cooperative at
Arifin Achmad Hospital, Pekanbaru, Riau in 2017 was 42.75, which is in the range of values between 40 ≤
x < 60, meaning that it includes unhealthy criteria. In 2018, if you look at the number of health
assessment scores of the Sharia Cooperative at Arifin Achmad Hospital, Pekanbaru, Riau in 2018, it was
43.25, which is in the range of values between 40 ≤ x < 60, meaning that it includes unhealthy criteria. In
2019, if you look at the number of health assessment scores of the Sharia Cooperative at Arifin Achmad
Hospital, Pekanbaru, Riau in 2019, it is 41, which is in the range of values between 40 ≤ x < 60, meaning
that it includes unhealthy criteria. Until 2020 and 2021, the health assessment of the Sharia Cooperative
at Arifin Achmad Hospital, Pekanbaru, Riau, continued to decline from the previous year in the position of
unhealthy criteria to unhealthy. This can be seen in the number of values obtained, in 2020 it was only
37.55 and 37.45 for 2021.
Keywords: Financial Performance, Financial Ratios
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