ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS GUNA MENILAI KINERJA KEUANGAN PADA KOPERASI PEGAWAI TELKOM (KOPEGTEL) KOTA SORONG PAPUA BARAT

Abstract

Abstract: Financial performance is a description of the financial condition of a cooperative which is analyzed by financial analysis ratios so that it can be seen whether the financial condition of the cooperative business reflects the work performance in a certain period. The problem of this research is how to analyze the liquidity and solvency ratios to assess the ability of the Telkom Employees Cooperative (KOPEGTEL) of Sorong City, West Papua, to guarantee long-term and short-term obligations. The results showed that the performance of KOPEGTEL Cooperative was declared good, meaning that KOPEGTEL's liquidity and solvency were well maintained.

Keywords: financial performance, solvency ratio, liquidity ratio, assessing capability.