Open AccessANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI
Author(s) -
Devi Lestari Pramita Putri,
Wahyu Maulana
Publication year - 2019
Publication title -
indonesian journal of accounting and governance/indonesian journal of accounting and governance
Language(s) - English
Resource type - Journals
eISSN - 2715-5102
pISSN - 2579-7573
DOI - 10.36766/ijag.v3i1.25
Subject(s) - creditor , nonprobability sampling , business , investment (military) , sample (material) , finance , independence (probability theory) , cash , capital (architecture) , accounting , actuarial science , financial system , debt , statistics , political science , mathematics , population , chemistry , demography , archaeology , chromatography , sociology , politics , law , history
Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for
the information from certain or credible sources. Especially in financial information because of that, it
is very influential to those who play an important role in policymakers. Besides, the precise financial
information is also needed by the investors and creditors who are used as a basis for consideration to
make profitable investments or vice versa. The objective of this study is to find out the financial
information as an investment decision-making tool and to find out the level of health of cooperatives in
the financial sector as financial information to investors and creditors. Then, the object of this study is
Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The
sampling technique is purposive sampling. The data sample used is in the form of financial statements
from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy
criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer
criteria generated by the service operational independence ratio.
Keywords : Financial information, Financial analysis, and Investment decision