Pengendalian Modal Kerja Sebagai Upaya Meningktkan Profitabilitas Koperasi (Studi Pada Koperasi Unit Desa “Batu” Periode 2012-2014)

Hening Lembarati • Topowijono Topowijono • Nengah Sudjana

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(Bahasa Indonesia, 8 pages)


Working capital is one of the elements that must be managed properly and wisely by the cooperative. Working capital management of good will have a positive impact on the cooperative, one to increase the profitability desired. Working capital management is done by controlling the working capital to fit the needs that are not advantages and disadvantages. The purpose of this study was to determine how to control working capital in order to enhance profitability at KUD "BATU" during the last three periods. Type this experiment is a descriptive study. Based on the results of research conducted, it can be seen that the ratio of profitability cooperative has fluctuations and tend to decline in the three study periods. This shows the lack of efficiency of working capital so it can not achieve the desired profitability. Things need to be done by the cooperatives associated with increased profitability is to make projections of financial statements to estimate expenditures and receipts obtained and lower costs incurred for the cooperative's operations.




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