Measuring the Operational Effectiveness of Village Unit Cooperatives (KUD) Berkat Lestari Plasma: in Financial Performance

Novian
Muwardi, Didi
Gina, Shalsa Alya

International Journal of Trends in Accounting Research
Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)

Cooperatives as business entities require appropriate performance measurements to determine their operational effectiveness. This causes cooperatives to need to analyze their financial reports in more detail. This research aims to (1) analyze the financial performance of KUD Berkat Lestari Plasma in 2017-2021 based on financial ratio analysis, (2) analyze the financial performance of KUD Berkat Lestari Plasma in 2017-2021 based on du Pont analysis. The research method used is a case study approach. The primary and secondary data are used. The research results show that the cooperative's financial performance is also relatively good in terms of financial ratios, and the du Pont analysis shows good results; ROI and ROE have reached the specified standard value. 21% in the very good category