ABSTRAK
Faktor penting bagi lembaga koperasi adalah kinerja keuangan. Tingkat kinerja
keuangan perusahaan dapat dievaluasi dengan menganalisis laporan keuangan
masa lalu. Tujuan penelitian untuk mengetahui kinerja keuangan KSPPS Khairu
Ummah periode 2017-2020 berdasarkan standar Keputusan Menteri Negara
Koperasi dan UKM No.06/Per/M/KUKM/V/2006 tentang Standar Penilaian
Kesehatan. Dan berdasarkan Kementerian Koperasi dan Usaha Kecil dan
Menengah Republik Indonesia Nomor: 7/Per/Dep.6/IV/2016 tentang Pedoman
Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit
Simpan Pinjam Dan Pembiayaan Syariah Koperasi. Metode yang digunakan
adalah metode kuantitatif. Hasil penelitian menunjukan bahwa kinerja keuangan
KSPPS Khairu Ummah dari segi likuiditas, solvabilitas, aktivitas dan
profitabilitas masih di bawah standar Keputusan Menteri Negara Koperasi dan
UKM No.06/Per/M/KUKM/V/2006, dan hasil penelitian dari segi permodalan,
efisiensi, likuiditas, kemandirian dan pertumbuhan sudah masuk dalam standar
Penilaian Kesehatan dan Kementerian Koperasi dan Usaha Kecil dan Menengah
Republik Indonesia Nomor: 7/Per/Dep.6/IV/2016.
Kata Kunci: Rasio keuangan, Kinerja keuangan, KSSP Khairu Ummah
ABSTRACT

An important factor for cooperative institutions is financial performance. The
company's financial performance level can be evaluated by analyzing past
financial statements. The purpose of the research is to determine the financial
performance of KSPPS Khairu Ummah for the period 2017-2020 based on the
standard decree of the Minister of Cooperatives and Small and Medium
Enterprises No.06/Per/M/KUKM/V/2006 on Health Assessment Standards. And
based on the Ministry of Cooperatives and Small and Medium Enterprises of the
Republic of Indonesia Number: 7/Per/Dep.6/IV/2016 on Guidelines for Health
Assessment of Cooperatives Save Borrowing and Sharia Financing and Unit Save
Borrowing And Sharia Financing Cooperatives. The method used is quantitative
method. The results showed that the financial performance of KSPPS Khairu
Ummah in terms of liquidity, solvency, activity and profitability is still below the
standard
decree
of
the
Minister
of
Cooperatives
and
SMEs
No.06/Per/M/KUKM/V/2006, and the results of research in terms of capital,
efficiency, liquidity, independence and growth has been included in the standard
health assessment and the Ministry of Cooperatives and Small and Medium
Enterprises of the Republic of Indonesia Number: 7/Per/Dep.6/IV/2016.
Keywords: Financial ratio, Financial performance, KSPPS Khairu Ummah