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Analysis of Proportion of Cash Availability and Proportion of Profitability on Financial Performance in Saving and Loan Cooperatives in West Sulawesi Province

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

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  • Muh. Rezky Naim

    (Universitas Hasanuddin)

Abstract

The study addressed the following issues: “How to Analyze Financial Performance in Saving and Loan Cooperatives in West Sulawesi using Cash Availability Proportion and Profitability Proportion. The focus of this research is the financial reporting of the Savings and Loan Cooperative in West Sulawesi Province for the last 5 years (2019-2023). Reporting the Statement of Financial Position and Profit and Loss of the Savings and Loan Cooperative in West Sulawesi for 2019-2023 is the sample of this research. This research also uses quantitative data analysis methods. The quantitative descriptive method uses numerical calculations of research results because it explains or analyzes data problems. It uses Cooperative financial reporting data with financial Proportion analysis. Descriptive data management is used because it conducts this research. Furthermore, the analysis of the Proportion of Cash Availability with Quick Ratio produces results that explain that the Cooperative is able to pay off its short-term debt with its liquid assets. On the other hand, the value of the Proportion of cash in the criteria is considered healthy because the value produced with the results of the standard value. Therefore, the Cooperative’s financial performance measured using the Proportion of money in financial reporting explains that the Cooperative is able to pay its short-term debt. Because it meets the average industry standard, the profitability proportion of Savings and Loan Cooperatives in West Sulawesi in the years 2019-2023 ROA is considered healthy.

Suggested Citation

  • Muh. Rezky Naim, 2025. "Analysis of Proportion of Cash Availability and Proportion of Profitability on Financial Performance in Saving and Loan Cooperatives in West Sulawesi Province," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 1545-1553, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_123
    DOI: 10.2991/978-94-6463-758-8_123
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