Main Article Content


This study aims to determine and analyze the financial performance of the Teachers and Employees Cooperative in Makassar City. This research was conducted using analysis methods of liquidity ratios, solvency ratios, ratios, activities, and profitability ratios. The research objects were the Tri Bhakti Karsa Education Foundation Cooperative (KPRI Kogurta), the Makassar 15 Public High School Cooperative (KPRI Sehati), and the SMK Negeri 1 Makassar Cooperative (KPRI Kesuma). The results showed that overall, KPRI Kogurta, KPRI Sehati, and KPRI Kesuma were categorized as healthy as seen from the ratios analyzed which resulted in a fairly good ratio and had met the predetermined standards. Things that need to be corrected in the analysis above, namely that even though the overall results are quite good, it is better if it is balanced with a balance of assets that does not only come from receivables, because accounts receivable also have the possibility of uncollectible accounts.




financial, performance, Employees, Cooperative

Article Details