Evaluation of Cooperative Financial Performance: A Case Study of Civil Servant Cooperative

Abstract

This research to analyze the ratio in the assessment of the Cooperative's financial performance. This type of research is quantitative with a descriptive approach. Ratio analysis is used to measure the financial position of a cooperative business on the basis of liquidity, solvency, activity and profitability calculations. The purpose is to assess the ability, development and financial performance of the Cooperative based on comparisons in 2017 and 2018. Liquidity Ratio in 2018 indicate a good condition. Solvency Ratio in 2018 is good, because of the low ratio in the event of liquidity will not experience difficulties in solvency. Profitability Ratio or Profitability Ratio in 2018 indicate good condition in the context of obtaining profits on savings. The results of the study are the financial performance of Civil Servant Cooperative "Melati" Bangkalan is quite good although in terms of the ability to repay debts it needs to be done effectively but the administration is expected to be on time so that it can be easily monitored.