Analisis Kinerja Manajemen Berdasarkan Rasio Keuangan

Abstract

This research aims to determine the achievements or health of Koperasi based on the Regulation of the Minister of Koperasi dan Usaha Kecil dan Menengah (Kemenkop UKM) Number 06/Per/M.KUKM/V/2006, namely Guidelines for Assessment of Achievement Cooperatives or Award Cooperatives. The research method used is formative evaluation, while the data source used is secondary data in the form of cooperative financial reports consisting of balance sheets and profit and loss reports for 2022 and 2023 which were reported at the Annual Member Meeting in March 2024. Technical analysis used in this research is a quantitative analysis, namely analyzing financial reports by calculating liquidity ratio, solvency ratio, activity ratio and profitability ratio. The calculation of this ratio was then compared with Permen no.06/Per/M.KUKM/V/2006 and the research results showed that the achievements of the Koperasi PT ISI based on liquidity ratios in 2022 were quite good (quite accomplished) and in 2023 were classified as good (outstanding ), based on the solvency ratio, it shows that the achievement in 2022 is classified as unhealthy (underachievement) and in 2023 is classified as quite healthy (fairly successful), based on the activity ratio in 2022 and 2023 it is classified as unhealthy (not achieving), based on the profitability ratio of assets and equity 2022 and 2023 are classified as unhealthy (underachieving) and based on the profitability ratio of net profit in 2022 and 2023, they are classified as healthy (underachieving). Thus, based on management performance based on financial ratios in 2022 and 2023, it can be concluded that the PT ISI Cooperative has not performed well.