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All Journal MES Management Journal
Pertiwi, Nabilah
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Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Rentabilitas untuk Mengukur Kinerja Keuangan pada Koperasi Pegawai Republik Indonesia Universitas Negeri Makassar Pertiwi, Nabilah; Natsir, Uhud Darmawan; Anwar; Tawe, Amiruddin; Nurman
MES Management Journal Vol. 3 No. 1 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i1.148

Abstract

A cooperative is a group, in which there is various collaborations exist to achieve common goals. The nature of the cooperative itself is a business, which is based on the principles of the people's economic movement and the principle of kinship. Profitability is an indicator for assessing the financial performance of an organization, in this case the Republic of Indonesia Employee Cooperative, Makassar State University (KPRI UNM). This research aims to determine the level of profitability of KPRI UNM for the five years 2018-2022. Data was obtained from the financial report of KPRI Makassar State University which was analyzed using the calculation formula for economic profitability, own capital profitability, and trend analysis. The research results show that the economic profitability and profitability of the capital owned by KPRI UNM during the five years 2018-2022 are each classified as unhealthy. Trend analysis shows that KPRI UNM during the five years 2018-2022 experienced a tendency to decrease remaining operating results.
Co-Authors Anwar Natsir, Uhud Darmawan Nurman Tawe, Amiruddin