Analisis Kinerja Keuangan Pada Koperasi KSM (Komunitas Saling Membantu) Sehat Sejahtera Metro Lampung Periode 2021-2022

Authors

  • Selvia Astuti Institut Agama Islam Negeri Metro
  • Liza Henica Sari Institut Agama Islam Negeri Metro
  • Fia Setiawati Institut Agama Islam Negeri Metro
  • Lintang Dyah Ayu Anggraini Institut Agama Islam Negeri Metro
  • Carmidah Carmidah Institut Agama Islam Negeri Metro

DOI:

https://doi.org/10.59581/jka-widyakarya.v2i2.2307

Keywords:

Revenue trends, financials performance, cooperatives

Abstract

This research aims to determine the financial position analysis of the KSM Sehat Sejahtera Cooperative for the period 2021 – 2022 using Income Trend analysis. The type of data used in this research is quantitative data. The data sources according to the data obtained are primary data and secondary data as well as the documentation method with the data analysis technique used is quantitative descriptive analysis, namely a data processing method that uses mathematical calculations, which in this case uses a method namely: Income Trend. The analysis was carried out regarding Trend analysis for 1 year. From the results of the analysis for 1 year, it shows that assets and liabilities in the following year after 2021 will increase similar to what will be obtained by members who will increase.

References

Ahmadi, Edy Anas. “Analisa Kinerja Keuangan Koperasi Dengan Pendekatan Laporan Keuangan Pada Koperasi Budi Luhur Di Ngaglik.” Jurnal Dimensi 9, no. 1 (2020): 135–62. https://doi.org/10.33373/dms.v9i1.2331.

Dwiyana, I Made Ary. “Analisis Trend Pada Koperasi Primkoppos (Primer Koperasi Pegawai Pos) Periode 2012 - 2015.” Jurnal Akuntansi Profesi 10, no. 1 (2019): 1. https://doi.org/10.23887/jap.v10i1.21034.

Gilbert B. Pattipeilohy. “Penelitian Tentang Sejarah Perkembangan Koperasi Di Indonesia.” Accelerating the World’s Research 3 (1990): 2–38.

Suyadi. “Koperasi KSM Sehat Sejahtera,” 2021. https://www.ksm-sehatsejahtera.com/.

Tengah, Di Jawa, and Dodik Jatmika. “Kinerja Keuangan Koperasi Jasa Keuangan Syariah ( KJKS ),” no. 2 (1993): 145–53.

Yelsha Dwi Pasca. “Analisis Rasio Keuangan Koperasi KPRI Hikmah.” Jurnal Indonesia Sosial Sains 2, no. 6 (2021): 1021–29. https://doi.org/10.36418/jiss.v2i6.347.

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Published

2023-12-22

How to Cite

Selvia Astuti, Liza Henica Sari, Fia Setiawati, Lintang Dyah Ayu Anggraini, & Carmidah Carmidah. (2023). Analisis Kinerja Keuangan Pada Koperasi KSM (Komunitas Saling Membantu) Sehat Sejahtera Metro Lampung Periode 2021-2022. Jurnal Kendali Akuntansi, 2(2), 13–19. https://doi.org/10.59581/jka-widyakarya.v2i2.2307

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