Analisis Perencanaan Budget Kas Dalam Upaya Menjaga Tingkat Likuiditas USAha (Studi Kasus Pada Koperasi “Sae” Pujon Periode 2013-2017)

Rodi Khairul Basori • Moch Dulkirom Ar • Devi Farah Azizah

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(Bahasa Indonesia, 7 pages)


This research aims to determine application and budget planning of cash in order to maintain the level of liquidity cooperative "SAE" Pujon. The type of research is a case study with descriptive method. The data used in this research is secondary data such as financial data including balance sheet, income statement Koperasi "SAE" Pujon during the period 2013-2015. Based on the research results obtained after performing cash budget projections show that the level of liquidity of cooperatives has increased due to cash and accounts receivable increased. Activity ratio showed a significant increase companies effectively manage assets. The leverage ratio decreased due to the cooperative managed to cut debt. Profitability ratios showed improvement as the percentage increase in net income of cooperatives is relatively smaller than the percentage increase in sales.




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