Analisis Kinerja Keuangan KUD Karya Maju Di Desa Berumbung Baru Kecamatan Dayun Kabupaten Siak

Financial Performance Analysis of Karya Maju KUD in Berumbung Baru Village, Dayun District, Siak Regency. Under Dr. Fahrial, SP, SE, ME as mentors. A cooperative is a group of people who work together for common welfare. This study aims to analyze 1) the characteristics of the cooperative's management, members, and management 2) the report on the financial position of the KUD Karya Maju cooperative in terms of liquidity, solvency and profitability ratios 3) the financial performance of Karya Maju cooperatives, Berumbung Baru Village, Dayung District, Siak Regency. This research was conducted for 6 months from December 2019 to May 2020. This research used a case study method and the location was determined purposively. The sample used in this study amounted to 35 samples consisting of 3 cooperative managers, 10 cooperative employees and 21 leaders of farmer groups. The analytical tool used is quantitative descriptive analysis. The data collected consisted of primary and secondary data. The results showed: 1) The average age of all cooperative administrators is 40 years, the average education level of the administrators has graduated from junior high school, the average family dependents of all cooperative managers are 2.5 people and the average experience of all cooperative administrators is 11, 17 years. 2) 0% growth in current assets and 0.86% growth in fixed assets. The development of short-term liabilities from 2017-2019 was -0.11% and the development of long-term liabilities was 0%. The development of total equity from 2017-2019 was 1.85% and the development of total liabilities from 2017-2019 was 3.76%. 3) The financial performance of KUD Karya Maju during 2017-2019, the average liquidity ratio of the current ratio is 104.40% in bad condition because the total current assets owned by KUD Karya Maju are unable to guarantee its current debt, fast 88.29% ratio indicates bad condition because it is below standard. The solvency ratio, the average debt ratio of 67.08%, the ratio of debt to equity 215.59, indicate a very bad condition because they are unable to pay all their debts. The average profitability ratio of Return on Equity (ROE) is 53.99%, Return on Investment (ROI) 17.26% indicates a good condition because overall funds invested in total assets can generate profits. The average activity ratio of the Inventory Turnover Ratio is 733.35%, Accounts Receivable Turnover Ratio is 148.24%, Fixed Asset Turnover Ratio is 269.85%, Total Asset Turnover Ratio 70.93% indicates good conditions in inventory and asset turnover