ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI PEGAWAI BANK TABUNGAN NEGARA CIREBON
Authors: Yeyen Parlina  , Ahmad Rozali  
Published: December 2022

ABSTRAKSI
Penelitian bertujuan untuk mengetahui nilai dan hasil analisis kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon berdasarkan analisis rasio solvabilitas menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) periode tahun 2018 s/d 2020. Menggunakan metode analisis deskriptif kuantitatif, observasi, wawancara dan studi pustaka, serta jenis data primer dan sekunder. Analisis yang digunakan analisis Rasio Solvabilitas menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) periode 2018 s/d 2020. Disimpulkan bahwa kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon periode 2018 s/d 2020 berdasarkan analisis rasio solvabilitas menggunakan Debt to Asset Ratio (DAR) dinilai dalam kriteria buruk. Hal ini berdasarkan hasil perhitungan rata-rata Debt to Asset Ratio (DAR) yaitu sebesar 100,7% yang dibandingkan dengan Standar Pedoman Penilaian Koperasi menurut PMK & UMK No.06/Per/M.KUKM/V/2006, dimana jika hasilnya >80% yaitu dinilai dalam kriteria buruk. Sedangkan kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon periode 2018 s/d 2020 berdasarkan analisis rasio solvabilitas menggunakan Debt to Equity Ratio (DER) dinilai dalam kriteria kurang baik. Hali ini diketahui berdasarkan hasil perhitungan rata-rata Debt to Equity Ratio (DER) yaitu sebesar 179,8% yang dibandingkan dengan Standar Pedoman Penilaian Koperasi menurut PMK & UMK No.06/Per/M.KUKM/V/2006, dimana jika hasilnya >150%-200% yaitu dinilai dalam kriteria kurang baik.
ABSTRACT
This study aims to determine the value and results of financial performance analysis at the Cirebon State Savings Bank Employee Cooperative based on solvency ratio analysis using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) for the period 2018 to 2020. Using quantitative descriptive analysis methods, observation, interviews and literature study, as well as the types of primary and secondary data. The analysis used is Solvency Ratio analysis using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) for the period 2018 to 2020. It is concluded that the financial performance of the Cirebon State Savings Bank Employee Cooperative for the period 2018 to 2020 is based on solvency ratio analysis. Using the Debt to Asset Ratio (DAR) rated in poor criteria. This is based on the results of the calculation of the average Debt to Asset Ratio (DAR) which is 100.7% which is compared to the Standard Guidance for Valuation of Cooperatives according to PMK & UMK No.06/Per/M.KUKM/V/2006, where if the result is > 80% that is rated in bad criteria. Meanwhile, the financial performance of the Cirebon State Savings Bank Employee Cooperative for the period 2018 to 2020 based on the analysis of the solvency ratio using the Debt to Equity Ratio (DER) is considered to be in poor criteria. This is known based on the results of the calculation of the average Debt to Equity Ratio (DER) which is 179.8% which is compared to the Standard Guidelines for Cooperative Assessment according to PMK & UMK No.06/Per/M.KUKM/V/2006, where if the results are >150%-200%, which is assessed in the criteria of being unfavorable.