Analisis Tren Kinerja Keuangan Koperasi Mitra Teladan Berdasarkan Indeks Time Series dan Rencana Strategis Periode 2020-2024

Abstract

A savings and loan cooperative is a business organization owned and operated by its members for the common good. This study aims to analyze the financial performance of the Mitra Teladan Cooperative during the 2020-2024 period using the Time Series Index method. This study employs a quantitative descriptive approach. The data used are secondary data in the form of cooperative financial reports sourced from Annual Members Meeting (RAT) documents. The indicators analyzed include total assets, loan balances, total revenue, operating expenses, and Net Operating Surplus (SHU). The results show that the cooperative's financial performance fluctuates, with a significant increase in 2021 and relatively stable conditions in subsequent years. Efficiency in operating expenses has been shown to play a role in increasing SHU. Overall, the Time Series Index method is able to illustrate the development trend of the cooperative's financial performance over time.