Avenia Princessa Evangelistha Mantouw, Ellen G. Tangkere, Paulus A. Pangemanan
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引用次数: 0
摘要
本研究的目的是评估塞尔维亚Usaha Sion Sejahtera公司的财务绩效。本研究的数据收集方法采用一手数据和二手数据。数据采用资产负债表财务报表，计算2017年至2021年的剩余经营成果。根据资本、盈利资产质量、管理、效率、流动性、独立性和成长性、合作同一性7个方面衡量数据。根据Peraturan Kementerian Koperasi dan Usaha Kecil Menengah Republik Indonesia noor 06/Per/Dep.6/IV/2016，使用比率分析数据进行测量。结果显示，Koperasi Serba Usaha Sion Sejahtera在2017年的财务业绩为81,40，在2018年达到82,90，因此被归类为健康。而在2019年获得的价值为79,65，在2020年下降到77,90，在2021年下降到75,90，因此被归类为相当健康。
Penilaian Kinerja Keuangan Koperasi Serba Usaha Sion Sejahtera Di Kabupaten Konawe Sulawesi Tenggara
The study aims to evaluate Financial Performance of Koperasi Serba Usaha Sion Sejahtera. The data collection method used in this study used primary and secondary data. The data are used financial statements of balance sheet and calculation of the remaining results of operations from 2017 to 2021. Data measured based on 7 aspects namely capital, quality of earning assets, management, efficiency, liquidity, independence and growth, and cooperative identity. Data is measured with ratio analyzed based on Peraturan Kementerian Koperasi dan Usaha Kecil Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016. The results showed that financial performance of Koperasi Serba Usaha Sion Sejahtera in 2017 obtained a value of 81,40 and went up to 82,90 in 2018 so that it was categorized are healthy. Whereas in 2019 the value obtained was 79,65 and decreased to 77,90 in 2020 and in 2021 the value dropped to 75,90 so that it was categorized are quite healthy.
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