Muslihin, Ahmad (2023) Analisis Kinerja Finansial Kud Tupan Tri Bhakti Desa Simpang Raya Kecamatan Singingi Hilir Kabupaten Kuantan Singingi Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

Cooperative is a community association that works together with the aim of enhancing mutual welfare. This study aims to analyze 1) the characteristics of the management and employees of KUD Tupan Tri Bhakti, 2) the development of the financial reports of KUD Tupan Tri Bhakti, 3) the financial performance of KUD Tupan Tri Bhakti in terms of liquidity, solvency and profitability ratios. This research was conducted for 6 months starting from May 2022 to October 2022. This research used the case study method and location determination was carried out purposively. The samples used in this study amounted to 9 samples consisting of 5 administrators, 1 supervisory body and 3 employees. The analytical tools used are descriptive qualitative and quantitative descriptive analysis. The data collected consists of primary and secondary data. The results showed: 1) the average age of KUD management and employees was 42 years, the average education level of KUD management and employees was 14 years (graduate), the average number of dependents of KUD management and employees' families was 3 people, and the average -The average business experience of KUD management and employees is 16 years. 2) The development of financial statements in SHU's balance sheet and income statement has increased every year. 3) The financial performance of KUD in 2017-2021 in terms of the average liquidity ratio, the current ratio value of 751.10% is in good condition because the total assets owned by KUD Tupan Tri Bhakti are able to guarantee its current debts, the cash ratio of 325.14% indicates a good condition because above standard. The average solvency ratio of the debt to asset ratio is 15.88% in good conditions, the long term debt to equity ratio is 5.53% in good conditions, the average profitability ratio is 25.49% in bad conditions because it is below the standard, the return on equity of 31.78% is in bad condition because it is below the standard value.

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