Analisis Pertumbuhan Ekonomi KSP Gerie Gelekat Sejahtera Menggunakan Metode Horizontal Periode 2021–2025

Analysis of Economic Growth of KSP Gerie Gelekat Sejahtera Using the Horizontal Method for the 2021–2025 Period

Abstract

Credit unions need to periodically evaluate their financial performance to ensure business sustainability and benefits for members. This study aims to analyze the financial growth of the Gerie Gelekat Sejahtera Credit Union in East Jakarta based on financial statements for the 2021–2025 period using horizontal analysis. This study employs a non-statistical descriptive quantitative method using secondary data in the form of the cooperative’s financial statements. The analysis covers total assets, cash, financing receivables, member deposits, revenue, operating expenses, and net surplus through a comparison of nominal and percentage changes across periods. The results indicate that the cooperative’s financial growth fluctuated over time. Assets increased through 2024 but then declined in 2025. Financing receivables rose from 2022 to 2024 but fell by 4.07% in 2025. Member deposits, revenue, and operating expenses also fluctuated, while net income showed a downward trend, dropping by 31.8% in 2025. These findings indicate that financial growth has not yet stabilized. Horizontal analysis can serve as a basis for evaluation by the cooperative’s management to monitor changes in each account, control costs, and improve the sustainable management of cash, financing, and net income.