Analisis Rasio Profitabilitas, Likuiditas, dan Solvabilitas dalam Mengukur Kinerja Keuangan pada Koperasi Karyawan BUMN di Palembang Periode 2016-2018 (Studi Kasus Kopkar PUSRI & Kopkar Semen Baturaja)
DOI:
https://doi.org/10.36982/jiegmk.v11i2.1194Abstrak
This study aims to analyze the financial performance of PT PUSRI Palembang Employees' Cooperative and the Semen Baturaja Palembang Employees' Cooperative (KOPKAR) using profitability, liquidity, and solvency ratios compared to standard ratios based on State Ministerial Regulations for Cooperatives and Small and Medium Enterprises Republic of Indonesia No.18/Dep.I/XI/2018. This research collected quantitative secondary data obtained from documentation, interviews, and literature studies. The results showed that the profitability level of the Employees' Cooperative of PUSRI and Semen Baturaja in 2016-2018 in terms of net profit margin was poor. In terms of return on assets, the performance of the two cooperatives was poor. In terms of return on equity, the Employees's Cooperative of PUSRI was fair, whereas Employees' Cooperative of Semen Baturaja was poor. The liquidity level of the Employees' Cooperative was fair, and the Employees' Cooperative of Semen Baturaja was good. On the other hand, the level of solvency in 2016-2018, the debt to assets ratio evidenced that both of the employees' cooperative performance was both fair.
Referensi
Ardiansyah, A., Halin, H., & Purnamasari, E. D. (2015). Analisis Rasio Profitabilitas pada PT. Benakat Petroleum Energy Tbk. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(1), 37-42.
Armereo, C. (2015). Analisis Faktor–Faktor yang Mempengaruhi Profitabilitas Bank Syariah yang Terdaftar di Bursa Efek Indonesia Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(2), 48-56.
Eva, F. (2014). Menyusun Laporan Keuangan dengan Praktis. Laskar Aksara.
Fahmi, I. (2012). Analisis Kinerja Keuangan. Alfabeta.
Halin, H. (2016). Pengaruh Rasio Lancar Dan Rasio Hutang Terhadap Profitabilitas Pada Industri Telekomunikasi Yang Listing Di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(1), 49-54.
Harmono. (2011). Manajemen Keuangan Berbasis Balance Scorecard. PT. Bumi Aksara.
Jensen, M. and M. W. (19776). Theory of The Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics 3, (4):305-36.
Kasmir. (2015). Analisis Laporan Keuangan. In PT. Raja Grafindo Persada.
Kasmir. (2016). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.
Meiriasari, V. (2017). Pengaruh Corporate Governance, Kepemilikan Keluarga, Kepemilikan Institusional Dan Ukuran Perusahaan (Firm Size) Terhadap Biaya Utang. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 28-34.
Pebriani, R. A. (2019). Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi. Jurnal Ilmiah Ekonomi Global, 10(1), 55–62.
Undang-Undang Nomor 17 Tahun, (2012).
Prastowo, D. (2010). Manajemen Keuangan Teori dan Aplikasi. BPFE.
PSAK No 1 Tentang Laporan Keuangan - Edisi Revisi 2015. (2015). PSAK No 1 Tentang Laporan Keuangan - Edisi Revisi 2015. PT. Raja Grafindo Persada.
Purnamasari, E. D. (2017). Analisis Pengaruh Laverage terhadap Profitabilitas Perusahaan yang Termasuk LQ45 Periode Agustus 2015–Januari 2016 di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 41-45.
Keputusan Menteri Koperasi, Nomor 19 (2017).
Romli, H., Ferita, R., & Permata, L. T. (2016). Analisa Ratio Likuiditas, Solvabilitas dan Profitabilitas pada PT. Semen Baturaja Palembang Tahun 2012-2013. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(1), 63-69.
Romli, H., Kurniawan, M., & Efriandy, I. (2018). Pengaruh Profitabilitas Terhadap Hargasaham pada Bank Pembangunan Daerahyang Terdaftar di Bursa Efekindonesia Periode Tahun 2013-2016. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(2), 68-73.
Sari, D. M., Gustini, E., & Tripermata, L. (2016). Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Perbankan di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(3), 33-39.
Sayadi, M. H. (2019). Evaluasi Kinerja Keuangan Sebelum dan Sesudah Akuisisi Menggunakan Profitabilitas. Jurnal Ilmiah Ekonomi Global Masa Kini, 10(1), 8-12.
Trianto, A. (2018). Analisis laporan keuangan sebagai alat untuk menilai kinerja keuangan perusahaan pada PT. Bukit Asam (Persero) Tbk Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(3), 1-10.
Utari, R. J., Gustini, E., & Tripermata, L. (2018). Pengaruh Profitabilitas, Financial Leverage, dan Dividend Payout Ratio terhadapperataan Laba pada Perusahaan Manufaktur yang Terdaftardi Bei Tahun 2015. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(2), 95-100.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Â
LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.
