ANALISIS KINERJA KEUANGAN KOPERASI DENGAN MENGGUNAKAN METODE RASIO KEUANGAN DAN METODE EVA (Studi pada KPRI Citrus Batu periode 2019-2022)

Abstract
This research aims to analyze the financial performance of KPRI Citrus Batu using financial ratio methods and the Economic Value Added (EVA) for the period 2019-2022. The research method employed is qualitative descriptive. Data collection was conducted through interviews. The research findings indicate that the financial performance of KPRI Citrus Batu, based on the liquidity ratio analysis falls within the category of current ratio and criteria of unhealthy. However in the solvency ratio analysis, it falls within the criteria of being very healthy. Additionally, in the profitability ratio analysis when assessed using ROA it falls within the healthy criteria. When analyzed using ROE it falls within the healthy criteria as well. Moreover when analyzed using NPM it falls within the criteria of being very healthy. Furthermore the analysis using the EVA method reveals that the EVA value is greater than zero, indicating that KPRI Citrus Batu is capable of providing added value to its members.

Keywords: Economic Value Added; Financial Performance; Liquidity Ratio; Profitability Ratio; Solvency Ratio; KPRI Citrus Batu