FINANCIAL PERFORMANCE TRENDS COOPERATIVES: OPERATING CASH FLOW PERSPECTIVE (A case study of credit cooperatives at the Cooperative Swadaya Utama Maumere)

Abstract

The purpose of this study was to evaluate the trend of financial performance of credit cooperatives using cash flow analysis. the research design used is descriptive quantitative research method, by describing the results of the analysis of five aspects of the cash flow ratio, namely the Operating Cash Flow Ratio, Cash Flow Ratio to Interest, Capital Expenditure Ratio, Total Debt Ratio and Cash Flow Ratio to Net Profit. The data analysis used is cash flow analysis: Operating Cash Flow Ratio, Cash Flow Ratio to Interest, Capital Expenditure Ratio, Total Debt Ratio, Cash Flow Ratio to Net Profit and Trend Analysis using the least squares method. The results showed that the financial performance of cooperatives with a cash flow perspective in 2016 - 2018 it is in bad criteria and tends to have a negative trend, but in 2019 - 2020 it is in good criteria and shows a positive trend.

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