CD Skripsi
Analisis Efektivitas Pengelolalan Modal Kerja Dalam Rangka Meningkatkan Profitabilitas Pada Koperasi Serba Usaha Rejosari Kecamatan Tenayan Raya Kota Pekanbaru
This study aims to determine the effectiveness of working capital management in
increasing profitability in the Rejosari Multipurpose Cooperative, Tenayan Raya
District, Pekanbaru City. The data used is secondary data, namely financial
statements in 2016 - 2020. This study uses quantitative data analysis using a
descriptive approach. The analysis used is liquidity ratio, profitability ratio and
activity ratio.
The results of the analysis showed that the effectiveness of working capital
management in order to increase profitability in the Cooperative Of All-Business
Rejosari Kecematan Tenayan Raya Kota Pekanbaru for the last five years is said to
be ineffective because there is still a fluctuating ratio. This can disrupt the operation
of the cooperative so that it can affect the development of the cooperative. Judging
from the results of liquidity ratio analysis, in general the criteria are not good. The
results of profitability ratios, in general this ratio shows that the use of assets in
generating profits is good and the activity ratio, in general fluctuating, so that
working capital turnover, total assets and receivables are still running well with
ineffective criteria, as well as the existence of several policy explanations of the
existing problems in the Cooperative All-Business Rejosari Kecematan Tenayan Raya
Kota Pekanbaru regarding receivables, cash and supplies in order to manage to be
effective.
Keywords: Efectiveness, Working Capital, Liquidity, Profitability. Activity
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