ANALISIS KINERJA KEUANGAN PADA KOPERASI SERBA USAHA MITRA SETIA DESA SUKAMAJU KABUPATEN LUWU UTARA

Hastriani Syam. 2020. Financial Performance Analysis at the Mitra Setia Multipurpose Cooperative in Sukamaju Village, North Luwu Regency, supervised by Abdul Khalik.
This study aims to determine how the financial performance of the Mitra Setia Business Cooperative in Sukamaju Village, North Luwu Regency in terms of ratio analysis.
Data analysis method used ratio analysis. The data collection methods use are documentation and literature study methods.
The results of this study indicate the analysis of the overall liquidity, solvency and profitability ratios based on processed data shows that the financial performance of the Multipurpose Business Cooperative "Mitra Setia" for the period 2016, 2017 and 2018 has not been optimal or is not well assessed yet based on regulatory standards. The State Minister for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, number 06 / Per / M.KUKM / V / 2006 concerning Guidelines for Evaluating Outstanding Cooperatives.