ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN KOPERASI (Studi Kasus Pada KUD Pesat Tani Desa Puteran Kecamatan Pagerageung Kabupaten Tasikmalaya Periode 2015-2019)

Financial ratio analysis is one of the bases for assessing the financial performance of cooperatives in
terms of managing sources of funds at a certain time or period.
Analysis of the financial performance of KUD Pesat Tani was carried out in relation to the decline
in financial performance in recent years, even though KUD Pesat Tani is one of two KUDs that are
still active in Pagerageung sub-district and with the largest number of members. The method used
in this research is a quantitative method. The results of the calculations using ratio analysis are then
compared with the standards of the Regulation of the Minister of Cooperatives and SMEs RI
No.06/Per/M.KUKM/IV/2016 concerning Guidelines for Cooperative Health Assessment.The
purpose of this study is to determine the financial performance of the Pesat Tani KUD, Puteran
village, Pagerageung district, Tasikmalaya district for the 2015-2019 period in terms of profitability,
liquidity and solvency levels. The results showed that the financial performance of KUD Pesat Tani,
Puteran village, Pagerageung sub-district, Tasikmalaya district for the 2015-2019 period in terms
of profitability, liquidity and solvency in general was still below the standard of the Regulation of
the Minister of Cooperatives and SMEs RI No.06/Per/M.KUKM/IV /2016. KUD Pesat Tani Should
make improvements to the assets in order to make a greater contribution in generating SHU, and it
is hoped to increase capital by making improvements in the withdrawal of receivables from customers
which are quite large in number so that financial turnover results in good performance.