ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA KUD MAKMUR DESA SUNGAI SIRIH KECAMATAN SINGINGI PERIODE 2016-2018

Abstract

This research aims to know the efficiency rate in using working capital in the period 2016-2018 on KUD Makmur. This research uses primary data and secondary data such as a financial report in the period year of 2016-2018 that includes Balance Sheets and Income Statement. The research method that uses in this research is descriptive method with the quantitative and qualitative approach that calculates by liquidity ratio, solvency ratio, activity ratio, and rentability ratio.

The results of this research are the use of working capital on KUD Makmur of Sungai Sirih Village, Singingi Distric In The Period 2016-2018 in liquidity ratio based on current ratio and the quick ratio has poor efficiency. The solvency ratio based on debt to equity ratio and assets to debt ratio has high efficient. The activity ratio of inventory turnover is fair efficient, account receivable turnover is inefficient, and working capital turnover is efficient. The rate of return on net worth and rate return on assets are efficient.