TA DIGITAL
Analisis Laporan Keuangan sebagai Alat Penilaian Efisiensi Penggunaan Modal Kerja pada Primkopti "Harum" Kabupaten Kendal
Cooperation as well as any organization must surely require working capital to finance its operasional activities. Working capital in cooperatives must be sufficient so as to enable cooperatives to operate economically and have no trouble.
The objectives of this final project writing are to find out the liquidity ratio, activity ratio, rentability ratio, and the eficiency of use of working capital in Primkopti “Harum” Kendal when compared with the standard Department of cooperatives. The final project is descriptive analysis written. Data collection methodhs use are observation, interview, and metodhs of the study of the literature. The data used are financial report from Primkopti “Harum” Kendal from 2008 until 2012. While the analysis tools used are of financial ratios.
Based on the results of the assessment of use working capital at Primkopti “Harum” Kendal over five years compared to the standar Department of cooperatives showing less efficient use of working capital, that is less effective as the collection of account receivable, so a lot of idle funds.
How to resolve the issue, then it should be revamping the tighten credit
policy and enable receivable collection.
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