• Sesilia Roswita De Ornay
  • Petrus E. de Rozari
  • Hironnymus Jati


This research is aim to know the financial performance with PEARLS approach on Citra Akademika
Cooperation in Kupang in 2013 to 2017 in terms of aspects of Proctetion, Effective Financial Structure,
Asset Quality, Rate of Return and Cost, and Sign of Growth. The research was done from May to June
2018. The data that used are financial statements of cooperation by calculating 35 ratio of PEARLS.
The data collected through interviews and documentation. The data analysis technique performed to
answer this analysis by using PEARLS.The result of this research shows that financial performance at
Citra Akademika Cooperation is viewed from aspect (1) Proctetion as a whole shows ideal result with
adequate risk reserve factor (2) Effective financial structure as a whole shows ideal result because it can
increase growth potential and earning capacity based on investment (3) The overall asset quality shows
the ideal result because it is able to suppress the ratio of problems that occur in the given loan (4) Rate of
return and cost (rate of income and expense) overall shows the ideal result because it is able to provide
income and expenses also measure the average earning income productively. (5) Liquidity indicates the
result is not ideal because it is unable to provide liquid cash reserves to meet the demand for loans
granted from non-stock deposits (6) Sign of growth (signs of growth) as a whole shows the ideal result
with adequate asset growth. Citra Akademika Cooperation needs to consider the analyzing of financial
structure so that in the coming year the financial performance of Citra Akademika Cooperation can be
categorized as a healthy cooperation, in order to increase the asset quality of the cooperation and
conduct supervision to the costs to be incurred by each part of the cooperation in order to increase the
growth of cooperation to be healthy.
Keywords: PEARLS, Financial performance