ANALISIS KINERJA KEUANGAN KOPERASI JANUR INDAH GILI TRAWANGAN

Ni Komang Anggreni (Institut Agama Hindu Negeri Gde Pudja Mataram)
Nengah Sukendri (Institut Agama Hindu Negeri Gde Pudja Mataram)
Armi Sulthon Fauzi (Institut Agama Hindu Negeri Gde Pudja Mataram)

Adpertens ; Jurnal Ekonomi dan Manjemen
Vol. 3 No. 3 (2026)

This study aims to analyze the financial performance of Koperasi Janur Indah Gili Trawangan for the 2021–2025 period. It employs a descriptive method with a quantitative approach, utilizing secondary data in the form of the cooperative's balance sheets and income statements. The results indicate that the liquidity and debt-to-equity ratios fall within the "healthy" category, whereas the debt-to-asset ratio ranges from "fairly healthy" to "less healthy." Additionally, ROA and ROE improved from the "poor" category to the "healthy" category in subsequent years. Overall, the financial performance of Koperasi Janur Indah Gili Trawangan is considered reasonably good; however, more optimal financial management is still required to enhance efficiency, maintain financial stability, and support the cooperative's business sustainability.