JRK Vol. 2 No. 3 September 2024 ANALISIS KINERJA KEUANGAN KOPERASI SERBA USAHA (KSU) SYARI'AH SURYA GANDA LESTARI DI SELONG

Abstrak

The research aims to analyze the financial performance of Sharia Surya Ganda Lestari Multi-business Cooperatives in Selong. This research is desktiptive research with quantitative methods.The research was conducted in Selong from September to March 2024. Thus sample for this research is the financial reports of Sharia Surya Ganda Lestari Multi-business Cooperatives for the last three years, namely 2020,2021, and 2022. The ratio analysis techniques used in this research include Liquidity Ratios, , Solvency Ratios, and Profitability Ratio. Based on the results of the research conducted, it can be concluded that based on performance calculations using the Curent ratio, Cash Ratio, Debt to Ratio, Debt to Equity, Return Of Investmentdan Return Of Equity, it can be concluded that the financial performance of Sharia Surya Ganda Lestari Multi-business Cooperatives during 2020-2022 showed poor results, this is seen by several negative values for each ratio in 2020-2022 which are interpreted as weakening management in maintaining its financial performance.