Analisis Kinerja Keuangan Koperasi Jasa Komunitas Santri Ikmal Desa Karangsuko Kecamatan Pagelaran Kabupaten Malang

Abstract

This study aims to analyze the financial performance of Koperasi Jasa Komunitas Santri Ikmal (KSI), located in Karangsuko Village, Pagelaran District, Malang Regency. The research employs a descriptive quantitative method with financial ratio analysis including liquidity, profitability, and solvency, based on financial report data from 2023-2024 and October 2025 transaction data. The findings reveal that KSI has good liquidity with a Current Ratio of 2.17x in 2024, increasing profitability with an ROA of 5.86%, and healthy solvency with a Debt Ratio of 45.70%. The business unit performance in October 2025 recorded a total profit of IDR 22,991,000 from 10 business units with a net surplus of IDR 8,398,800. Overall, KSI demonstrates positive and progressive financial performance with 13.35% total asset growth and 25.22% SHU (net surplus) growth.