Jurnal Manajemen Kreatif dan Inovasi
Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Kreatif dan Inovasi

Analisis Laporan Keuangan Untuk Meningkatkan Kinerja Keuangan Pada Koperasi BMT NUKAS Kabupaten Bojonegoro

Aulia Zahrotun Nafisah (Universitas Bina Sarana Informatika)
Iwan Asmadi (Universitas Bina Sarana Informatika)
Tri Lestari (Universitas Bina Sarana Informatika)



Article Info

Publish Date
04 Sep 2023

Abstract

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

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Journal Info

Abbrev

jmki-widyakarya

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...