ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM KARYA SAMATURU KOTA KENDARI

This study aims to determine the financial performance of savings and loan cooperatives Karya Samaturu Kendari City. The type research used in this is quantitative. data processed statements 2021 Balance Sheet Profit Loss Report. collection techniques are documentation library techniques. Technical analysis quantitative with formula: Liquidity Ratio, Solvency Profitability Ratio.
 results showed that general Savings Loan Cooperative, City, was good managing finances Cooperative. can be seen from calculation Ratio categorized as very good, namely 228.5% where standard at a value 200-250% (very good). first measured using Debt Asset shows value, Rp. 100.00 cooperative assets, 40.45% financed by debt 59.55% capital > 40% - 50% ( good), second Equity every 62.94 guaranteed invested capital, <70% And Return on Assets fairly 5.99%, meaning 1.00 total assets generate profit 0.0599 3% <7% pretty which 11.19% meaning, own 0.0112. Where 9% <15% (good enough). third Net Margin showing an unfavorable 2.48%. That is, income generates net (SHU) 0.0248. 1% <5% (not Because higher NPM, considered efficient