ANALISIS KINERJA KEUANGAN KSPPS BMT KELURAHAN KORONG GADANG, KOTA PADANG

Abstrak

Thisrresearchhaims toaanalyze theefinancialpperformance of KSPPS BMT in Kelurahan Korong Gadang  in 2022 and 2023 based on data  financial reports from financialrratioscconsisting ofLLiquidity, SolvabilityYand Profitability. The research method uses quantitative descriptive. The data used is secondary data originating from financial reports form of balanceSsheet, incomeestatement, and business results calculation reports. If you look at the standard current ratio of 200% and Liquidity Gain in 2022 of 115% and 2023 of 119%, this shows that the financial condition is still below standard, cause funds to stagnate and not be able to fulfill financial liability, meaning the cooperative is unable to pay long-term liabilities. in short, In measuring solvability, it reach 47% for 2022 and reach 44% for 2023, which illustrates the ability of the cooperative which is considered financially capable of paying long-term liabilities if the solvability ratio value reach less than 70%, which is categorized as a very good solvability ratio calculation result. . Meanwhile, in terms of profitability, if viewed from the standard, a good ROE must be above 8.32%, it canbbe concludedTthat the ROE resultsoof KSPPS BMT Korong Gadang in 2022 amounted to 23.32% and in 2023 amounted to 18.43%, which is categorized as good because the data processing results are above the standard ROE and it can be concluded that KSPPS BMT Korong Gadang has been able to utilize existing resources to achieve profit goals, it can be concluded that the performance condition of KSPPS BMT Korong Gadang seen from a financial perspective is categorized as good.