Analysis of Cooperative Financial Ratios: A Case Study in the Makassar Branch Post Pensioners' Cooperative

Abstract

This Study aims to determine the financial performance of the Makassar Branch Post Pensioners Cooperative. Researchers used a quantitative descriptive method. The populatio in this study is the financial statements of the Makassar Branch Post Pensioners Cooperative for the last lunar year of 2017 – 2021. Data collection techniques using documentation and literature study. The analysis used to determine the financial performance of cooperatives is ratio analysis as seen from the liquidity ratio, solvency ratio, and profitability ratio.The results of this study indicate that the financial performance of the Postal Pension cooperative Makassar Branch in 2017 – 2021 seen from the liquidity ratio of the current ratio in an over – liquid state means that the cooperative has excess current assets and is included in the criteria of not being good, from the cooperative solvency ratio based on total asset to debt ratio and total equity to debt ratio in good criteria because the assets of the cooperative are able to cover its debts and from the profitability ratio based on the return on equity of the cooperative in the unfavorable criteria because the cooperative’s own capital is a loss and based on the return on assets of the cooperative in quite good criteria because the cooperative assets are able to generate profits.