ANAISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (Studi Koperasi Pasar Gondanglegi (KPG) periode 2020-2022)

This study aims to evaluate the financial performance of the Gondanglegi Market Cooperative (KPG) for the period 2020-2022 using financial ratio analysis, including liquidity, solvency, and profitability ratios. The research employs a qualitative descriptive approach with primary data obtained through interviews and secondary data from KPG's financial reports. The findings reveal that KPG’s liquidity ratio falls under the "good" category, with an average current ratio of 185%, indicating the cooperative's ability to meet its short-term obligations. The solvency ratio demonstrates financial stability, with an average assets-to-debt ratio of 49%, reflecting the capacity of assets to cover liabilities. Additionally, the profitability ratio highlights the cooperative's efficiency in utilizing assets to generate profits, with an average return on assets (ROA) of 9%. Despite the overall favorable performance, a decline in efficiency during certain periods suggests the need for improved asset management strategies and profit optimization. This research is expected to provide valuable insights for cooperative managers in enhancing financial performance and serve as a reference for policymakers in supporting cooperative development.