Analisis Perputaran Modal Kerja Dan Perputaran Piutang Dan Tingkat Likuiditas Pada KUD Pasirian Lumajang

Abstract

Each cooperative has a goal to increase the value of cooperatives, one of them is by improving the quality of earning. To achieve this goal, the management ofcooperataoves must be able to manage and develop the cooperative according to the strategies and policies set by the cooperative. Working capital turnover, accounts receivable turnover and the level of liquidity are very important to increase the ability of cooperative to obtain profits. This type of research is descriptive quantitative, in this study the used is secondary, namely in the from of financialstatements consisting of balance sheets and income statements which are internal  sources from the KUD “Sedyo Utomo” audited for the pero=iod 2013-2017. The results of this study prove that the working capital turnover in the KUD “Sedyo Utomo” does not have a significants receivable turnover, it can be seen that there is a positive effect caused by accounts receivable turnover so it will be able to increase liquidity in KUD “Sedyo Utomo”