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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Inneke Shelly K.P
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Ketahanan Keuangan Koperasi Simpan Pinjam di Era Ketidakpastian Ekonomi Global : Studi Kasus pada CU. Sarana Bina Insani Anastasia Theresia Lito; Shalsa Arlis Febiola; Hesti Karno Fitriyaningsih; Inneke Shelly K.P; Gurhanawan Gurhanawan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7481

Abstract

This study aims to analyze the financial resilience of the CU Sarana Bina Insani Savings and Loan Cooperative in responding to global economic uncertainty through financial ratio analysis and to identify the strategies implemented to maintain its financial stability. The research employed a mixed-methods approach by integrating quantitative and qualitative methods. The quantitative analysis examined liquidity, solvency, and profitability ratios using the cooperative's financial statements for the 2024–2025 period, while the qualitative approach involved interviews, observations, and documentation with the operational manager and administrative staff. The findings indicate a decline in the cooperative's overall financial performance. The Current Ratio decreased from 175.47% to 161.84%, the Cash Ratio declined from 16.11% to 9.56%, the Debt-to-Asset Ratio increased from 56.99% to 61.79%, the Debt-to-Equity Ratio rose from 132.49% to 161.67%, the Return on Equity decreased from 3.45% to 2.85%, and the Return on Assets declined from 1.48% to 1.09%. These changes were primarily influenced by declining members' repayment capacity, reduced business activities, inflationary pressures, and the broader impact of global economic uncertainty. Despite these challenges, the cooperative has maintained its financial resilience through strategies such as strengthening membership, improving cooperative education, optimizing credit management, establishing reserve funds, and implementing long-term strategic planning. The study concludes that strengthening financial management and capital structure is essential for improving the cooperative's financial resilience and ensuring long-term sustainability amid global economic uncertainty.
Co-Authors Anastasia Theresia Lito Gurhanawan Gurhanawan Hesti Karno Fitriyaningsih Shalsa Arlis Febiola