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Ardhansyah Putra Hrp
Universitas Muslim Nusantara Al-Washliyah
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Journal : Dinamika

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ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN (STUDI KASUS KOPERASI SIMPAN PINJAM CU DAMAI SEJAHTERA) Tamba, Nanci Octavianiman; Putra Hrp, Ardhansyah
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/bczrqs10

Abstract

The objective to be achieved from this research is to find out how financial performance is assessed using financial reports carried out by the CU Damai Sejahtera Savings and Loans Cooperative. The aim to be achieved from this research is to find out how financial performance is assessed using financial reports carried out. This research uses quantitative research methods. Quantitative research methods are methods that use number calculations which will later be used to make decisions in solving a problem. Here, researchers use quantitative research methods because this research explores the phenomenon of Financial Report Analysis as a Basis for Financial Performance Assessment (Case Study: CU Damai Sejahtera Savings and Loans Cooperative). In taking this research, researchers used the Saturated Sampling Technique. Saturated sampling technique is a sampling technique that uses all members of the population as samples. Therefore, this research uses the entire population as a sample, namely the financial reports of the CU Damai Sejahtera Savings and Loans Cooperative for 3 years, namely 2020-2022. Based on research results in 2020, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative based on the Return On Assets (ROA) ratio in 2020-2022 is quite healthy. Based on the Net Profit Margin (NPM) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2021 shows healthy criteria and in 2022 shows very healthy criteria. Based on the Return On Equity (ROE) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2022 shows fairly healthy criteria.
Co-Authors , Yunita Sari Rioni Abd. Rasyid Syamsuri Adinta Oktaningrum Pramesty Adrial Falahi Agustina Pratiwi Alistraja Dison Silalahi Alistraja Dison Silalahi Amelia, Afni Andriyani Wirananda, Henny Apliniari Yuniar Astuti Atika Wardati Hubbi Camelya Adelyani Br Hutagalung Desyandri Desyandri Dwi Saraswati Fahmi Kurniawan Fitria Wardani Hadian, Arief Ikhah Malikhah Ikhah Malikhah Indra Fauzi Indra Lesmana Jarungjung Hutagaol Julianto Hutasuhut Khadizah Hairani Lesna Tarida Nasution Lili Fizriah, Henny Andriyani Wirananda M.Anggra Hasibuan M.Dhani Habra Melissa Rambe Melly Andriana Muhammad Arifin Pasaribu Muhammad Hilman Fikri Muhammad Yasir Nurul Azmi Nurul PUTRI WULANDARI Randi Rian Putra Remi Syahdeni Rizqy Fadhlina Putri Rizqy Sari Mutiara Noor Shita Tiara Siregar, Ina Namora Putri Siti Lam'ah Nasution Solawati Nainggolan Sri Fitria Jayusman Tamba, Nanci Octavianiman Tri Wulandari Welli Yesi Ekawati Yudi Harianto