Analisis Total Asset Turnover, Net Profit    Margin dan Return On Investment Dalam Menilai Kinerja Keuangan Koperasi

Authors

  • Deni Nugraha Universitas Koperasi Indonesia
  • Wahyudin Wahyudin Universitas Koperasi Indonesia

DOI:

https://doi.org/10.32670/691ff424

Abstract

The results of this study show that the financial performance of the cooperative is in a very unhealthy position as indicated by the TATO calculation result of 0.13 times, while in the healthy category as indicated by the NPM calculation result of 12.32% and then in an unhealthy condition in the ROI calculation result of 1.51 times. These things are caused by a decrease in sales levels, decreasing SHU due to large operational costs and suboptimal use of assets.

Downloads

Download data is not yet available.

References

Bambang Riyanto,(2001)Dasar-dasar Pembelanjaan Perusahaan, BPFE Yogyakarta

Fahmi, I. (2017). Analisis Laporan Keuangan. Bandung: Alfabeta.

Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Sugiyono. (2012). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.

Undang-undang no 25 tahun 1992, tentang Perkoperasian

Downloads

Published

2025-07-07

Issue

Vol. 16 No. 2 (2025): Coopetition : Jurnal Ilmiah Manajemen

Section

Articles

License

Copyright (c) 2025 Coopetition : Jurnal Ilmiah Manajemen

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Analisis Total Asset Turnover, Net Profit    Margin dan Return On Investment Dalam Menilai Kinerja Keuangan Koperasi. (2025). Coopetition : Jurnal Ilmiah Manajemen , 16(2), 375-380. https://doi.org/10.32670/691ff424