Daftar Isi:
  • The linkage of cash, accounts receivable and profitability in operational activities becomes an important factor in improving the effectiveness of cooperative management. This study aims to determine the ratio of cash, the ratio of accounts receivable and economic profitability and to determine the relationship between cash ratio, ratio of receivables and economic profitability. The subjects in this study were Primer Koperasi TNI Angkatan Laut Pangkalan Korps Marinir Surabaya (Primkopal Lanmar Surabaya) and the object is the ratio of cash, the ratio of accounts receivable and economic profitability. The type of data collected is quantitative data derived from the balance sheet and income statement in Primkopal Lanmar Surabaya collected using documentation and interview techniques. The result of research shows that cash ratio in Primkopal Lanmar Surabaya is in stable condition, loan ratio given to current liabilities is in low position and high rentability ratio at Primkopal Lanmar Surabaya. Keywords: cash ratio, receivable ratio, economic profitability