<![CDATA[This study was conducted to determine the financial performance of the Republic of Indonesia Cooperative (KPRI) Makmur Office of the Ministry of Religious affairs of Gresik Regency in 2018-2020 using financial ratio analysis. In this research, the data used primary data and secondary data obtained based on the financial statements of KPRI Makmur in 2018 - 2020. Data analysis used descriptive quantitative method, which is studied using financial ratio analysis (Liquidity Ratio, Profitability Ratio, & Solvency Ratio) based on the Decree of the State Minister of Cooperatives & KUKM No.06/Per/M/KUKM/V/2006 concerning health assessment standards. The following is the calculation of the Liquidity Ratio (Current Ratio = 2018 as much as 403.10%, in 2019 as much as 344.64%, & in 2020 as much as 236.78%), Profitability Ratio (Return on Asset = year 2018 as much as 4.61%, in 2019 as much as 3.06%, & in 2020 as much as 2.60%), (Return on Equity = 2018 as much as 9.59%, in 2019 as much as 5. 96%, & in 2020 as much as 4.64%), & Solvency Ratio (Debt to Asset Ratio = 2018 as much as 51.98%, in 2019 as much as 48.58%, & in 2020 as much as 43.92%). From the study result, there was a decrease every year. Profitability Ratio showed the output of the ROA analysis was incuded in the criteria quite good & the output of the ROE analysis is included in the criteria was not good. Because the capital invested in KPRI Makmur wouldn’t made SHU as a result, the resulting output decreases in the output of profit (profit) obtained when measured according to KPRI Makmur's capital. However, the Liquidity & Solvency Ratio in KPRI Makmur was included by great criteria.]]>
