Analisis Efisiensi Penggunaan Modal Kerja Pada Koperasi As-Shofa Pekanbaru

Yunita, Bella (2018) Analisis Efisiensi Penggunaan Modal Kerja Pada Koperasi As-Shofa Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the efficiency of the use of working capital at the As-Shofa Pekanbaru Cooperative for the 2015-2017 financial year. To measure the efficiency of working capital use the method used is a quantitative descriptive method by analyzing the Activity and Profitability Ratios. The results of this study indicate that the use of working capital is efficient seen from the accounts receivable turnover ratio, inventory turnover, working capital turnover after being compared with the standard ratio set by the Cooperative Department, while Profitability seen from the ROA and ROE ratio is quite efficient.

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