EVALUASI KINERJA KEUANGAN PADA KOPERASI PEGAWAI NEGERI (KPN) LAJU KECAMATAN MOYO HULU KABUPATEN SUMBAWA

This study aims to examine the financial performance of the Laju Civil Servant Cooperative (KPN), Moyo Hulu District, Sumbawa Regency in 2019-2021. The type of data used is quantitative data in the form of financial performance data obtained from documents or archives of KPN Laju financial reports for 2019-2021. the ratio analysis technique used is in accordance with the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 06 of 2006 concerning guidelines for evaluating cooperatives, namely the liquidity ratio, sovability ratio and profitability/profitability ratio. The results showed that the financial performance of KPN Laju was very poor in terms of liquidity, this can be seen from the current ratio in the "very unhealthy" category and the cash ratio in the "healthy" category. This means that KPN Laju's ability to meet short-term obligations (debt) at maturity is still very low. The financial performance of KPN Laju is very good from the aspect of solvency, it can be seen from the DAR ratio and DER ratio which are in the healthy category. This means that KPN Laju has a very good ability to fulfill all of its obligations. The financial performance of KPN Laju is not good in terms of the profitability aspect, this can be seen based on the ROA ratio which is in the "unsound" category and the "unsound" criteria based on the ROE ratio. This means that KPN Laju has a low ability to generate profits over a certain period.