ANALISIS PERBANDINGAN KINERJA KEUANGAN KPRI HUSADA MANDIRI DAN KPRI DWIJOSAROYO

This study aims to analyze the comparison of financial performance based on the regulation of the Minister of Cooperatives and SMEs No. 06/Per/M.KUKM/V/2006. The research location was conducted at KPRI Husada Mandiri and KPRI Dwijosaroyo in Batu City. The types and sources of data in this study are secondary data. The type of research used is descriptive research with a qualitative approach. The data collection technique in this research is documentation. The data analysis technique in this study is to use financial ratios using the regulation of the Minister of Cooperatives and SMEs No. 06/Per/M.KUKM/V/2006 concerning guidelines for
evaluating outstanding cooperatives / award cooperatives,consisting of liquidity ratios, leverage ratios, and profitability ratios.