Analisis Pengelolaan Modal Kerja Pada Kas Dan Piutang Untuk Meningkatkan Profitabilitas (Studi Kasus Pada Koperasi Sari Apel Brosem Periode 2011-2013)

Akhmad Ardin Akrom

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(Bahasa Indonesia, 10 pages)


This research aims to describe the effective management of working capital in cash and receivables for improving profitability of Sari Apel Brosem Cooperative. The method used in this research is deskriptive method with a case study approach. The sources of this research is secondary data from the docoments include a general overview about the company and the coperative's financial statements for three years. Based on the analysis performed, there was a problems during the years 2011-2013 on cash the cooperative, the cash experiencing conditions that are too high it indicates the presence of over-investment. While receivables, in recent years the cooperative experience delays in collecting receivables shown a descrease in turnover of receivables and receivables collection period into longer. The impact of that condition, the level of profitability of the coorporative that OPM, NPM, ROI and ROE has decreased from year to year.




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