Analisis Analisis Analisis Simpan Pinjam Cu Unam Berastagi

Abstract

Financial statements are used to assess the performance of the savings and loan cooperative CU Unam Berastagi which is engaged in non-bank financial services. Based on the published financial statements, a financial ratio analysis consisting of liquidity ratio, solvency ratio, profitability ratio was carried out to compare them within three years to see the level of health of the cooperative. Data is collected using secondary data and analyzed using descriptive analysis, which means processing data obtained from cooperative financial statements which are then converted into financial ratios and analyzed comparing with the previous year, namely 2020 to 2022. The results of this study, the financial performance of the savings and loan cooperative CU Unam Berastagi for the 2020-2022 period is seen from the liquidity ratio, this cooperative is in a liquid or good state because it has met its industry standards within three years and so is the solvency ratio, this cooperative is in a good condition because this cooperative is able to fulfill its obligations quite well and on time, However, judging from the profitability ratio of this cooperative is in a bad state because it is below 1% where this ratio is very important for the survival of the cooperative because it has not been able to manage the profits generated properly.