Analisis Pengendalian Piutang Guna Meningkatkan Rentabilitas Pada Koperasi Indra Kusuma Lumajang

Authors

  • Vivi Pramitha Efendi Institut Tekonologi dan Bisnis Widya Gama Lumajang
  • Neny Tri Indrianasari Institut Tekonologi dan Bisnis Widya Gama Lumajang
  • Muhammad Rijalus Sholihin Institut Tekonologi dan Bisnis Widya Gama Lumajang

Keywords:

Capital Turnover, Accounts Receivable Control, Retability, Profit, and Health Level of Indra Kusuma Lumajang Cooperative in 2017-2019.

Abstract

This study aims to analyze the control of receivables on cooperative profitability, because the management of accounts receivable management will affect the smooth running of day-to-day operations, and subsequently the level of profit achieved can give an idea of the profitability of the Cooperative Indra Kusuma (KIK) Lumajang itself. Profitability as an assessment of a company's profitability is influenced by the level of profit. Sources of data collected are divided into two, namely primary data and secondary data. The type of data used in this study is quantitative data obtained from companies in the form of credit sales data in units and rupiahs, cash sales, accounts receivable data, income statement, balance sheet and capital change report. The data collection method in this study uses the method of observation and documentation, which is taking and collecting internal data of the Cooperative Indra Kusuma Lumajang and documenting data relating to this research. The Indra Kusuma Cooperative experiences an unstable financial condition where from 2017 - 2019 there has been an increase and a decrease in profitability, whereas when viewed from the average of receivables that in 2017 increased and in 2018 decreased so continuously every year so the receivables are not stable. Control of receivables is a matter that must be considered in a management so that company liquidity is maintained and increases corporate profitability. Because there will be many problems that arise if the control of receivables in a savings and loan cooperative is still less effective.

Downloads

Download data is not yet available.

Author Biographies

Vivi Pramitha Efendi, Institut Tekonologi dan Bisnis Widya Gama Lumajang

This study aims to analyze the control of receivables on cooperative profitability, because the management of accounts receivable management will affect the smooth running of day-to-day operations, and subsequently the level of profit achieved can give an idea of the profitability of the Cooperative Indra Kusuma (KIK) Lumajang itself. Profitability as an assessment of a company's profitability is influenced by the level of profit. Sources of data collected are divided into two, namely primary data and secondary data. The type of data used in this study is quantitative data obtained from companies in the form of credit sales data in units and rupiahs, cash sales, accounts receivable data, income statement, balance sheet and capital change report. The data collection method in this study uses the method of observation and documentation, which is taking and collecting internal data of the Cooperative Indra Kusuma Lumajang and documenting data relating to this research. The Indra Kusuma Cooperative experiences an unstable financial condition where from 2017 - 2019 there has been an increase and a decrease in profitability, whereas when viewed from the average of receivables that in 2017 increased and in 2018 decreased so continuously every year so the receivables are not stable. Control of receivables is a matter that must be considered in a management so that company liquidity is maintained and increases corporate profitability. Because there will be many problems that arise if the control of receivables in a savings and loan cooperative is still less effective.

Neny Tri Indrianasari, Institut Tekonologi dan Bisnis Widya Gama Lumajang

This study aims to analyze the control of receivables on cooperative profitability, because the management of accounts receivable management will affect the smooth running of day-to-day operations, and subsequently the level of profit achieved can give an idea of the profitability of the Cooperative Indra Kusuma (KIK) Lumajang itself. Profitability as an assessment of a company's profitability is influenced by the level of profit. Sources of data collected are divided into two, namely primary data and secondary data. The type of data used in this study is quantitative data obtained from companies in the form of credit sales data in units and rupiahs, cash sales, accounts receivable data, income statement, balance sheet and capital change report. The data collection method in this study uses the method of observation and documentation, which is taking and collecting internal data of the Cooperative Indra Kusuma Lumajang and documenting data relating to this research. The Indra Kusuma Cooperative experiences an unstable financial condition where from 2017 - 2019 there has been an increase and a decrease in profitability, whereas when viewed from the average of receivables that in 2017 increased and in 2018 decreased so continuously every year so the receivables are not stable. Control of receivables is a matter that must be considered in a management so that company liquidity is maintained and increases corporate profitability. Because there will be many problems that arise if the control of receivables in a savings and loan cooperative is still less effective.

Muhammad Rijalus Sholihin, Institut Tekonologi dan Bisnis Widya Gama Lumajang

This study aims to analyze the control of receivables on cooperative profitability, because the management of accounts receivable management will affect the smooth running of day-to-day operations, and subsequently the level of profit achieved can give an idea of the profitability of the Cooperative Indra Kusuma (KIK) Lumajang itself. Profitability as an assessment of a company's profitability is influenced by the level of profit. Sources of data collected are divided into two, namely primary data and secondary data. The type of data used in this study is quantitative data obtained from companies in the form of credit sales data in units and rupiahs, cash sales, accounts receivable data, income statement, balance sheet and capital change report. The data collection method in this study uses the method of observation and documentation, which is taking and collecting internal data of the Cooperative Indra Kusuma Lumajang and documenting data relating to this research. The Indra Kusuma Cooperative experiences an unstable financial condition where from 2017 - 2019 there has been an increase and a decrease in profitability, whereas when viewed from the average of receivables that in 2017 increased and in 2018 decreased so continuously every year so the receivables are not stable. Control of receivables is a matter that must be considered in a management so that company liquidity is maintained and increases corporate profitability. Because there will be many problems that arise if the control of receivables in a savings and loan cooperative is still less effective.

Downloads

Published

2023-10-16

Issue

Vol. 5 No. 2 (2022): Desember 2022

Section

Articles

License

Penulis yang menerbitkan jurnal ini menyetujui ketentuan berikut:

  1. Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
  2. Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awal dalam jurnal ini.
  3. Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusi atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan yang dipublikasikan sebelumnya dan lebih besar.