CD-ROM
Analisis Pengelolaan Piutang sebagai Upaya untuk Menjaga Likuiditas dan Meningkatkank Rentabilitas pada Koperasi Sangosay Kabupaten Ngada (CD + Cetak)
This study aims to measure the management and countermeasures carried out in managing liquidity and increasing profitability at the Sangosay Cooperative, Ngada Regency. The method used is quantitative methods, namely by using financial ratio analysis. The analysis used to measure the transaction ratio at the Sangosay Cooperative uses liquidity ratio analysis and profitability ratio analysis. The results showed that the liquidity ratio for 2017-2019 was measured using the current ratio, getting very good results during the three periods. The current ratio for the Sangosay Cooperative has increased from 1357% in 2017 and 1433% in 2018 to 2139% in 2019. there is a decrease in current debt that is smaller than the increase in current assets. meanwhile, using the ratio of own capital profitability in 2017-2019 gets unfavorable results. The results of data processing at the Sangosay Cooperative office show that during the three periods the profitability of capital itself has not changed from 1% in 2017, and 1% in 2018 and has increased in 2019 to 3%. This non-change is due to an increase in own capital that is greater than the increase in SHU.
Keywords: Accounts Receivable Management, Liquidity and Profitability
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