ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA KUD MAKARTI DESA SUNGAI KERANJI KECAMATAN SINGINGI KABUPATEN KUANTAN SINGINGI (Periode 2015-2017)

Abstract

This study aims to determine the level of efficient use of working capital 2015-2017 period. Penelitian uses secondary data consisting of financial statements in 2015 until 2017, consisting of Balance Sheet and Income Statement on Makarti Cooperatives. The research method used there are four analysis are: ratio of liquidity, solvability, activity and rentability.  

The result of the study shows that the Working Capital Efficiency of Working Capital in Makarti Cooperatives Sungai Keranji Village, Singingi Distric, Kuantan Singingi Regency 2015-2017 period based of the ratio of liquidity quick ratio analysis  (170,4% 2015 year, 158,4%  2016 year and 135,4%,  2017 year), current ratio namely efficient  (174,2% 2015 year, 161,45 2016 year and 137,3% 2017 year). solvability ratio namely (135,0% 2015 year, 147,4% 2016 year,and 223,2% 2017 year). Activity ratio namely verry efficient on inventory turnover ratio (23 2015 year, 26 2016 year, dan 25 2017 year), and ratio working capital turnover quite efficient ( 1,03 2015 year, 1,21 2016 year, and 12,9 2017 year). And ratio rentability namely rate of return net worth(2015 year 18,6%, 2016 year 17,2%, 2017 year 11,67 %)