Analisis Pengelolaan Piutang Sebagai Upaya Untuk Menjaga Likuiditas Dan Meningkatkan Rentabilitas (Studi Pada Koperasi Karyawan “ Eccindo ” PT. Ecco Indonesia Sidoarjo Periode 2012 - 2014)

Rizky Ariyanti • Muhammad Saifi • Zahroh Z. A.
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • April 2016 Indonesia

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(Bahasa Indonesia, 10 pages)

Abstract

This study aimed to determine receivables management applied to the savings and loan on Cooperative "ECCINDO" Sidoarjo and to determine the role of receivables management in maintaining liquidity and improving profitability. Method used in this research is descriptive method because this study describe a variable number of the object studied without take on general conclusions. Seen from the scope and purpose of the study, this study classified as a case study, while the data collection techniques used were interviews and documentation. The results of the analysis are receivables management less effective is characterized by a lack of policy co-operative in determining credit standards, credit terms, and the policy of collecting receivables or billing that affect the liquidity and profitability of the cooperative. The results of calculations during the period 2012 - 2014 liquidity are decreased, while rate of RE, RMS and ROI are fluctuated. Based on the analysis, Cooperative "ECCINDO" Sidoarjo should reevaluate the credit policy that has been set before performing loans by providing additional reward to members and take advantage of the guarantee to increase revenue receivable in current assets cooperatives.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

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