ANALISIS LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS PADA KOPERASI BUMDes MUARA UWAI KABUPATEN KAMPAR

Abstract

This study aims to determine and analyze the movement of liquidity, solvency, and profitability Cooperative BUMDes Muara Uwai District Kampar estuary during the period 2014-2018. And to investigate the compliance of financial performance Cooperative BUMDes Muara Uwai Kampar, based on the liquidity ratio, solvency and profitability ratios during the period 2014-2018.

This study uses secondary data obtained by the author through, manual reports and financial statements of the Cooperative BUMDes Muara Uwai necessary researcher for the analysis of liquidity, solvency, and profitability.

The analysis showed that the analysis of the financial statements of the Cooperative BUMDes Muara Uwai Kampar the period 2014 - 2018 based Ratio Liquidity, Solvency and Profitability are: 1) Analysis of the liquidity ratio, qurrent ratio received the title of "less good", and quick ratio received the title of "less good", and at the cash ratio, received the title of "poor"; 2) Analysis of the solvency ratio, total asset to debt ratio received the title of "less good", and net worth to debt ratio received the title of "no good"; 3) Analysis of the profitability ratio, the ratio of own capital profitability medapat predicate "not good", and return on assets received the title of "good"; 4) As a rule the Ministry of Cooperatives, Small and Medium Enterprises, the soundness of the cooperative BUMDes Uwai Kampar estuary received the title "unhealthy"

Keywords: Financial performance, liquidity, solvency and profitability.