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

DOI

10.2991/978-94-6463-758-8_123How to use a DOI?

Keywords

Proportion of Cash Availability and Proportion of Profitability

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muh. Rezky Naim
PY  - 2025
DA  - 2025/07/30
TI  - Analysis of Proportion of Cash Availability and Proportion of Profitability on Financial Performance in Saving and Loan Cooperatives in West Sulawesi Province
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1545
EP  - 1553
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_123
DO  - 10.2991/978-94-6463-758-8_123
ID  - Naim2025
ER  -