Analisis Rasio Likuiditas dan Solvabilitas untuk menilai Kinerja Keuangan Koperasi

Abstract

This study aims to determine the liquidity and solvency ratios to assess the financial performance of cooperatives in Pangkep Regency.  The analysis method in this research uses the quantitative descriptive method using 2 ratios analysis including 1: liquidity ratio 2: solvency ratio Koperasi in Pangkep Regency. The results of the overall ratio analysis based on previously processed financial data show that the financial performance of KPRI Kopdap of the Department of Religious Affairs of Pangkep Regency for five years 2013 to 2017 has very good criteria.