ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA KOPERASI SERBA USAHA KARYAWAN PT SARI HUSADA GENERASI MAHARDHIKA PERIODE 2012 – 2016

Abstract

The purpose of this reseach to determine the efficiency of the use of working capital KOPERKASA the period 2012-2015 in terms of Current Ratio, Asset Turn Over (ATO), receivable turnover, Return On Assets (ROA), Own Capital Rentability.

This research was conducted at KOPERKASA which is located at Jl. kenari No.79, Muja Muju, Umbulharjo, Yogyakarta City, Special Region of Yogyakarta. The nature of this research is descriptive quantitative. The research data used is the secondary data that is the data terlh processed in the form of Balance Sheet and Income Statement. The techniques used in this study is the documentation of data collection techniques by reading data, observing existing document records.

The results of this research are based on Liquidity Ratio in terms of current ratio from 2012 to 2016 in criteria less efficient because it is at the percentage of 125% - <150% or 200% - 250%. Assets turn over in 2012 until 2016 can be said belom efficient by cooperative standards are still below the standard <1. Turnover of accounts receivable from 2012 to 2016 is said to be inefficient criteria because it is not in accordance with cooperative standards are still below 6 times. ROA from 2012 to 2016 and according to the regulation of cooperatives in the criteria is quite efficient which is at the percentage of 3% d <7%. While the RMS in 2012 until 2016 has reached the criteria very efficiently and in accordance with the standards of cooperatives at a percentage of ≥ 21%.