ANALISIS KINERJA FINANSIAL DITINJAU DARI ASPEK LIKUIDITAS SOLVABILITAS DAN PROFITABILITAS PADA KOPERASI SIMPAN PINJAM (KSP) MITRA LESTARI GERUNG LOMBOK BARAT
Author : Lalu Mimbar
This study aims to analyze the financial performance of the Credit Unions ” Mitra Lestari ” Gerung West Lombok is seen from the ratio of liquidity , solvency , and profitability is healthy according to standard Cooperatives . The method used is documentation. Financial ratios are liquidity,solvency, and profitability .
The results showed that in terms of the average liquidity ratio of 94.72 % was obtained , indicating that performance is not ideal because it is under 100 % . Based on the standard Department of Cooperatives , KSP financial performance criteria ” not ideal ” , so that the financial performance of KSP ” Sustainable Partners ” can not be said to be ” healthy ” . When viewed in terms of the average solvency of financial ratios KSP ” Mitra Lestari ” gained 108.43 % indicates criteria that is ideal because it is above 105 % . By the standards of the Department of Cooperatives , financial performance KSP Mitra Lestari included in the criteria ” quite ideal ” . So as to solvency ratios , financial performance KSP Mitra Lestari Gerung West Lombok can be said to be ” healthy enough “
Keywords:Financial Performance,Aspects of Liquidity,Solvency Aspect, Aspect Profitability
