Analisis Kinerja Keuangan Koperasi Pegawai “Warga Listrik” Pt Pln Persero Surabaya Selatan

Financial report is a data that could provide an overview and information about company’s financial situation at a some period. This research was conducted in a cooperative that used data financial statements in 2011 until 2015. This research to analyze the financial statements to evaluate the success rate of the company’s financial performance. Analysis financial statements on of which is a financial ratio analysis. Financial ratio that used in this research include likuidity ratio, solvency ratio, and profitability ratio. The result of this analyze showed that performance of financial report is good. The bad condition between 2011 until 2015 are in 2012 and 2013. Because profit during that year go down until loss. This condition showed that cooperative financial performance that year not good. It have impact to the rate of financial ratio. On way that can be do by cooperative is about their assets. Example, to improve the liquidity rate, cooperative can sold or buy assets to return the stable fianncial performance. Keyword: Financial Statements, Financial Ratio, Cooperative Performanc