Analisis Rasio Likuiditas, Rasio Aktivitas Dan Struktur Modal Pada Profitabilitas Di Koperasi Pegawai Republik Indonesia (KPRI) Sekretariat Daerah Provinsi Jawa Timur Tahun 2019-2021

Abstract

This research aims to analyze the liquidity ratio, activity ratio, and capital structure on profitability in Koperasi Pegawai Republik Indonesia (KPRI) Sekretariat Daerah Provinsi Jawa Timur in 2019-2021. Analysis was carried out using a qualitative method with a descriptive approach. The focus of this research is on the financial statements of Koperasi Pegawai Republik Indonesia (KPRI) Sekretariat Daerah Provinsi Jawa Timur for three years, from 2019 to 2021, and only focuses on calculating the liquidity ratio, activity ratio, and capital structure analysis. The results of this research indicate that the liquidity ratios calculated using the current ratio with an average of 721%, cash ratio with an average of 327%, and quick ratio with an average of 718% show that the cooperative is able to meet the current liabilities with current assets and cash. The better the liquidity ratio, the more liquid the cooperative is. This will have an impact on the cooperative profitability which will increase.