FINANCIAL PERFORMANCE ANALYSIS OF THE KARYA BERSAMA VILLAGE UNIT COOPERATIVE, KERUBUNG JAYA VILLAGE, DISTRICTBATANG CENAKU, INDRAGIRI HULU REGENCY

Abstract

Financial ratio analysis serves as a strategic tool in supporting data-driven, transparent, and accountable decision-making for all stakeholders within a cooperative. This study was conducted at Koperasi Unit Desa Karya Bersama, located in Kerubung Jaya Village, Batang Cenaku District, Indragiri Hulu Regency, over a period of approximately six months, with the objective of analyzing the cooperative’s financial performance. Using a quantitative descriptive method and secondary data, the research employed ratio analysis and trend analysis to evaluate key financial indicators. The findings reveal that the cooperative’s financial performance shows mixed trends across eight financial ratios. Ratios such as the Cash Ratio, Debt to Asset Ratio (DAR), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) demonstrate increasing or stable movements within a safe range—where DER also becomes more controlled after an early-period spike—while other ratios, including the Current Ratio (CR), Return on Assets (ROA), Accounts Receivable Turnover, and Total Asset Turnover, exhibit declining trends.