ANALISIS KINERJA KEUANGAN PADA KUD LANGGENG DESA MARSAWA KECAMATAN SENTAJO RAYA KABUPATEN KUANTAN SINGINGI PERIODE 2014-2018

Abstract

This study aims to analyze the financial performance of KUD Langgeng Marsawa Village in the 2014-2018 period. This study uses quantitative data consisting of financial reports from 2014 to 2018 consisting of the Balance Sheet, Income Statement and Calculation of Operating Results in the Cooperative of the Langgeng Village unit. The research method used there are three analyzes, namely: financial performance analysis consisting of calculating liquidity ratios, solvency and profitability.The results of this study indicate that the Liquidity Ratio is measured using the Current Ratio which is very good in the Current Ratio analysis. Whereas the Quick Ratio showed very good results. Whereas the Cash Ratio showed very good results. The Solvency Ratio is measured using very good in the Debt to Assets Ratio analysis. Whereas the Debt to Equity Ratio showed very good results. Whereas the Long Term Debt to Equity Ratio shows very good results. Profitability ratios are measured using very good analysis of Net Profit Margin (NPM) analysis. Whereas the Return on Investment (ROI) showed quite good results. Whereas the Return on Equity (ROE) shows poor results. Whereas the Gross Profit Margin (GPM) showed very good results. While the Return on Assets (ROA) showed quite good results.