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ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM KARYA SAMATURU KOTA KENDARI

Sultra Journal of Economic and Business · Vol. 4 No. 1 (2023) · pp. 17–37

DOI
10.54297/sjeb.v4i1.451
ISSN
2716-1781
Published
2023-04-16
Publisher
Fakultas Ekonomi Dan Bisnis Universitas Sulawesi Tenggara
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to determine the financial performance of the savings and loan cooperatives Karya Samaturu Kendari City. The type of research used in this research is quantitative. The data processed is the financial statements of the savings and loan cooperatives of Samaturu in the 2021 Balance Sheet and Profit and Loss Report. The data collection techniques used are documentation techniques and library techniques. Technical analysis of the data used in this research is quantitative with the formula: Liquidity Ratio, Solvency Ratio, Profitability Ratio. The results showed that in general the financial performance of the Karya Samaturu Savings and Loan Cooperative, Kendari City, was good in managing the finances of the Samaturu Cooperative. This can be seen from the results of the calculation of the Liquidity Ratio categorized as very good, namely 228.5% where the standard is at a value of 200-250% (very good). The first Solvency Ratio measured using the Debt to Asset Ratio shows a good value, namely from Rp. 100.00 cooperative assets, 40.45% are financed by debt and 59.55% are financed by capital where the standard is > 40% - 50% ( good), the second Solvency Ratio measured using the Debt to Equity Ratio shows a very good value, namely every Rp. 62.94 of debt is guaranteed by Rp. 100.00 of invested capital, where the standard is at <70% (very good). And the first Profitability Ratio measured using Return on Assets shows a fairly good value, namely 5.99%, meaning that every Rp. 1.00 of total cooperative assets can generate a profit of Rp. 0.0599 where the standard is at 3% - <7% ( pretty good). The second is the Profitability Ratio measured using Return on Equity which shows a fairly good value of 11.19% meaning, every Rp. 1.00 of own capital the cooperative can generate a profit of Rp. 0.0112. Where is the standard 9% - <15% (good enough). The third is the Profitability Ratio measured using the Net Profit Margin showing an unfavorable value of 2.48%. That is, every Rp. 1.00 of income generates a net profit (SHU) of Rp. 0.0248. And is at the standard 1% - <5% (not good). Because the higher the NPM, the cooperative is considered efficient

Collaboration network of the authors

40 authors · 102 co-authorship links

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  • Universitas Sulawesi Tenggara
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode Abdul MananUniversitas Sulawesi Tenggara8
Herman TitopUniversitas Sulawesi Tenggara4
Laode Abdul MananUniversitas Sulawesi Tenggara4
Suyuti HMUniversitas Sulawesi Tenggara4
Asri DjauharUniversitas Sulawesi Tenggara3
Haspi JuliUniversitas Sulawesi Tenggara2
Muhammad Zabir ZainuddinUniversitas Sulawesi Tenggara2
Muh. Zabir ZainuddinAffiliation unknown2
Evin SavitriAffiliation unknown2
Wa Ode Fani AysawaUniversitas Sulawesi Tenggara2
Titik SyuhraeniUniversitas Sulawesi Tenggara1
SaliantoAffiliation unknown1
Resi ApriantiAffiliation unknown1
Umi Nunung Intan Puji AstutiAffiliation unknown1
Fitri AdrianaAffiliation unknown1
Ridha Taurisma LajaraiaAffiliation unknown1
Ifin NaimUniversitas Sulawesi Tenggara1
La IjarUniversitas Sulawesi Tenggara1
Aikal Bisma RendelangiUniversitas Sulawesi Tenggara1
Sufrianto SufriantoUniversitas Sulawesi Tenggara1
Dwi Inka Gusriatni SariUniversitas Sulawesi Tenggara1
Ni Kadek HartiniUniversitas Sulawesi Tenggara1
Clara Nur SelviaUniversitas Sulawesi Tenggara1
Dina Ati SaruranUniversitas Sulawesi Tenggara1
Imran ImranUniversitas Sulawesi Tenggara1
Rahmawati RahmawatiUniversitas Sulawesi Tenggara1
Muslimin ZUniversitas Sulawesi Tenggara1
Harpia HarpiaUniversitas Sulawesi Tenggara1
Windi Dwi AyuUniversitas Sulawesi Tenggara1
Deni SabriUniversitas Sulawesi Tenggara1
Mirnawati MirnawattiAffiliation unknown1
Rony RonyAffiliation unknown1
Ni Putrii UlandariAffiliation unknown1
Ruksanan RuksananUniversitas Sulawesi Tenggara1
Erni DanggiUniversitas Sulawesi Tenggara1
M LapangaAffiliation unknown1
Hasby HamyatUniversitas Sulawesi Tenggara1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://jurnal-unsultra.ac.id/index.php/sjeb/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM KARYA SAMATURU KOTA KENDARI</dc:title>
	<dc:creator>Sahyunu, Sahyunu</dc:creator>
	<dc:creator>Utha, Rasidin</dc:creator>
	<dc:creator>Hayani, Nur</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the financial performance of the savings and loan cooperatives Karya Samaturu Kendari City. The type of research used in this research is quantitative. The data processed is the financial statements of the savings and loan cooperatives of Samaturu in the 2021 Balance Sheet and Profit and Loss Report. The data collection techniques used are documentation techniques and library techniques. Technical analysis of the data used in this research is quantitative with the formula: Liquidity Ratio, Solvency Ratio, Profitability Ratio.
The results showed that in general the financial performance of the Karya Samaturu Savings and Loan Cooperative, Kendari City, was good in managing the finances of the Samaturu Cooperative. This can be seen from the results of the calculation of the Liquidity Ratio categorized as very good, namely 228.5% where the standard is at a value of 200-250% (very good). The first Solvency Ratio measured using the Debt to Asset Ratio shows a good value, namely from Rp. 100.00 cooperative assets, 40.45% are financed by debt and 59.55% are financed by capital where the standard is &amp;gt; 40% - 50% ( good), the second Solvency Ratio measured using the Debt to Equity Ratio shows a very good value, namely every Rp. 62.94 of debt is guaranteed by Rp. 100.00 of invested capital, where the standard is at &amp;lt;70% (very good). And the first Profitability Ratio measured using Return on Assets shows a fairly good value, namely 5.99%, meaning that every Rp. 1.00 of total cooperative assets can&amp;nbsp;generate a profit of Rp. 0.0599 where the standard is at 3% - &amp;lt;7% ( pretty good). The second is the Profitability Ratio measured using Return on Equity which shows a fairly good value of 11.19% meaning, every Rp. 1.00 of own capital the cooperative can generate a profit of Rp. 0.0112. Where is the standard 9% - &amp;lt;15% (good enough). The third is the Profitability Ratio measured using the Net Profit Margin showing an unfavorable value of 2.48%. That is, every Rp. 1.00 of income generates a net profit (SHU) of Rp. 0.0248. And is at the standard 1% - &amp;lt;5% (not good). Because the higher the NPM, the cooperative is considered efficient</dc:description>
	<dc:publisher xml:lang="en-US">Fakultas Ekonomi Dan Bisnis Universitas Sulawesi Tenggara</dc:publisher>
	<dc:date>2023-04-16</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal-unsultra.ac.id/index.php/sjeb/article/view/451</dc:identifier>
	<dc:identifier>10.54297/sjeb.v4i1.451</dc:identifier>
	<dc:source xml:lang="en-US">Sultra Journal of Economic and Business; Vol 4 No 1 (2023): Edisi April 2023; 17-37</dc:source>
	<dc:source>2716-1781</dc:source>
	<dc:source>10.54297/sjeb.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal-unsultra.ac.id/index.php/sjeb/article/view/451/270</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Sahyunu Sahyunu, Rasidin Utha, Nur Hayani</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>