JAS (Jurnal Akuntansi Syariah)
Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December

Kinerja Keuangan Koperasi Sebelum Dan Saat Pandemi Covid-19 Terhadap Sisa Hasil Usaha

Nur Rahmanti Ratih (Universitas Islam Kadiri (UNISKA) Kediri, Indonesia)
Dwi Oktaviana (Universitas Islam Kadiri (UNISKA) Kediri, Indonesia)
Miladiah Kusumaningarti (Universitas Islam Kadiri (UNISKA) Kediri, Indonesia)



Article Info

Publish Date
16 Dec 2022

Abstract

This study analyzes the financial performance before and during the covid-19 pandemic on the operating profit. Sources of data come from primary data obtained through interviews and secondary data in the form of financial reports through documentation. The study was carried out using a quantitative descriptive method. Analysis was carried out descriptively regarding financial performance through return on assets (ROA), return on equity (ROE), and cash ratio. The study results show that financial performance before and during the covid-19 pandemic is still below cooperative financial standards and needs to produce operating profit optimally. Cooperative financial performance will have an influence on operating profit in the future. Good financial performance will be able to produce better-operating profits for cooperatives. The financial performance of cooperatives can impact obtaining profits in the future; therefore, cooperatives must manage their assets effectively and efficiently. This study can be a reference for cooperatives in running a business and increasing income.

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing ...