An Analysis of Financial Performance: A Case Study of Village Cooperatives in Ciamis Regency

Abstract

Financial performance is an important indicator of the health and sustainability of an organization, including village cooperatives. By analyzing financial performance through key ratios such as liquidity, solvency, and profitability, cooperatives can evaluate their financial condition and improve decision-making processes. This study aims to analyze the financial performance of several village cooperatives located in Ciamis Regency using a quantitative descriptive approach. Data used in the research include both primary and secondary sources, analyzed through financial ratio analysis. The findings indicate variations in financial performance across cooperatives. In general, liquidity ratios tend to be in the less favorable category, solvency ratios are mostly in good condition, and profitability ratios show moderate to strong performance. These results highlight the need for continuous financial monitoring and capacity building to enhance cooperative sustainability