ANALISIS KINERJA LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GITA GEMBALA KABUPATEN LOMBOK TENGAH

Abstract

This study is entitled "Analysis of Financial Report Performance at the Republic of Indonesia Employees Cooperative (RIEC) Gita Gembala, Central Lombok Regency". This study aims to assess the financial performance of KPRI Gita Gembala, Central Lombok Regency and analyze the financial development of KPRI Gita Gembala, Central Lombok Regency. The analysis tool used is financial ratio analysis which includes liquidity analysis, leverage analysis, and profitability analysis. Based on the results of the financial ratio analysis that has been carried out, it can be seen that the liquidity ratio at KPRI Gita Gembala, Central Lombok Regency can meet its financial obligations well. This is evidenced by the liquidity value that has exceeded the normal standard set by the cooperative, where the normal standard is 125%. For the leverage ratio, RIEC’s performance can be said to be good, this is evidenced by the smaller total liabilities compared to total assets. As for the profitability ratio, it can be said to be good. So during the period 2013 to 2017 the financial performance of KPRI Gita Gembala, Central Lombok Regency can be said to be good.