<![CDATA[Abstrak: Masalah umum dalam penelitian ini adalah “Bagaimana Tingkat Kesehatan Kondisi Keuangan Pada Koperasi Konsumen Karya Sahaja Kabupaten Kubu Raya?“.Metode penelitian yang digunakan adalah metode deskriptif dan bentuk penelitian adalah studi kasus. Teknik pengumpulan data adalah teknik komunikasi langsung dan teknik studi dokumenter. Alat pengumpul data pedoman wawancara dan data yang terdapat pada arsip. Teknik analisis data analisis rasio, analisis pembandingan laporan keuangan, dan analisis deskriptif bersifat kualitatif. Hasil penelitian bahwa Koperasi dari tahun 2013-2015, tingkat likuiditas adalah 930,73%, 1.056,09%, dan 748,1%, rasio solvabilitas 1.888,76%, 317,92%, 487,54%, rasio profitabilitas adalah 50,74%, 38,71%, dan 38,84%, dan rasio aktivitas adalah 101,96%, 115,41%, dan 101,44%. Pada tahun 2013-2014, kenaikan rasio lancar akibat naiknya aktiva lancar 121,33% dan kewajiban lancar 95,1%, penurunan solvabilitas akibat kenaikan total aktiva 61,29% dan total kewajiban 858,2%, penurunan profitabilitas akibat kenaikan SHU 6,68% dan kenaikan pendapatan bruto 39,84%, kenaikan rasio perputaran piutang akibat kenaikan jumlah penjualan 88,17% dan jumlah piutang rata-rata 66,25%. Kata Kunci : Tingkat Kesehatan Keuangan, Koperasi Konsumen Abstract: A common problem in this research is "How Soundness of Financial Condition At Work Consumers Cooperative Sahaja Kubu Raya?". The method used is descriptive method and form of research is a case study. The data collection technique is direct communication techniques and techniques of documentary studies. Interview guides data collection tool and data contained in the archive. Data analysis techniques ratio analysis, benchmarking analysis of financial statements and analysis is qualitative descriptive. The results of the research that the Cooperative of the year 2013-2015, the level of liquidity is 930.73% 1056.09%, and 748.1%, the solvency ratio 1888.76%, 317.92%, 487.54%, the profitability ratio is 50 , 74%, 38.71% and 38.84%, and the activity ratio was 101.96%, 115.41% and 101.44%. In 2013-2014, the increase in the current ratio due to increased 121.33% in current assets and current liabilities of 95.1%, a decrease in solvency due to the increase in total assets of 61.29% and total liabilities 858.2%, decline in profitability due to the increase SHU 6, 68% and 39.84% increase in gross revenue, the increase in turnover ratio due to the increase in the number of sales 88.17% and the average amount of receivables 66.25%. Keyword : Level of Financial Health, Consumer Cooperatives]]>
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