ANALISIS KINERJA KEUANGAN PADA KOPERASI PEDAGANG PASAR HARAPAN SUKAMAJU (KOPPAS) LUWU UTARA

This research was conducted to determine and assess the performance of a cooperative. This research was conducted at the Koperasi Pasar Harapan Sukamaju using quantitative descriptive research methods. The data used in this study uses the time series method derived from financial statements in the form of balance sheets and profit and loss between 2019 and 2021. The data analysis technique in this study uses quantitative analysis, namely, analyzing financial statements with a financial ratio approach in the form of liquidity, activity, solvency. and profitability, then adjusted to the criteria for assessing the financial health of the cooperative. The results show that the financial performance of the cooperative uses the liquidity ratio at the Koperasi Pasar Harapan Sukamaju for three years from 2019-2021 seen from the current ratio and quick ratio, including the unhealthy category. Based on the activity ratio seen from receivable turnover in 2019 to 2021, it is in the unhealthy category. Meanwhile, based on the solvency ratio seen from the debt to equity ratio in 2019 to 2021, it is in the unhealthy category. Meanwhile, based on the profitability ratio using a net profit margin in 2019 to 2021, it is in the unhealthy category. The profitability ratios are analyzed with return on total assets and return on equity in 2019 to 2021 and are in the less healthy category. Based on the analysis of financial performance, it can be concluded that the performance of the Koperasi Pasar Harapan Sukamaju has a poor performance and is less efficient.