ANALISIS EFEKTIVITAS PENGGUNAAN MODAL KERJA DALAM UPAYA MENINGKATKAN RENTABILITAS EKONOMI(STUDI KASS PADA KOPERASI PEGAWAI NEGERI(KPN)GURU SD KABUPATEN KEPAHIANG)
| Main Authors: | Novrianda, Harry, Kamaludin, Kamaludin, Kananlua, Paulus Suluk |
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| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Program Magister Manajemen Universitas Bengkulu
, 2014
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/7224/1/vol%2013%20no%201.pdf http://repository.unib.ac.id/7224/ |
Daftar Isi:
- This s tudy a ims to analyze the d evelopme nt of the effectiven ess of the use of workin g c apital an d th e f act ors th at i nfl uence t he e c onomic rentability of t he c oop era t ive civ i l s e rv ants ( KP N)Elementary Sc h ool Teac hers Kep ahiang R eg ency.This researc h was a des c riptive an al ysis. Th e data use d in t his study was sec on da ry dat a in th e form of fin an c ial s tatement d ata c ooperati v e civil serv ants (KPN) El e menta ry Sc h ool Teache r s Kepah i ang Rege nc y i n 20 07 to 2 01 1 whic h had been a u dite d. T h e method use d i n this s tu dy were usin g t h e ratio o f ac tivity to anal yzed th e developmen t of e ffective ness of us e of workin g c apital and th e ratio of re ntability t o analyze d the factors that affected t he ec on omi c rent ab ility. The ten denc i es of r es ul ts o btai n ed l a te r s eby usin g t he trend analys i s. T he r es ults s how that t he dev el opment of e cono mic rent ab ili ty veryeffective but progress te n ds to d ecrea se from 2007 to 2011. T h e factors th at cause th e decline of economic r entability are operatin g ass et turnover an d profi t ma rgi ns d ec l i ne. D ecr e as e i n ope rating as set turn over due to dec rease of t he e ffectiven es s o f t h e us e of w o rki n g c ap i t acash tur nover an d acc o unts r ec eiv abl e tu rnove r . W he re too much idle c ash that c a n not b e optimize. While the factors th at c a u se a dec reas e i n p rofit m ar gi n is t h e i nc re as e i n e xp e ngre at e r th an th e i nc r e as e o f i nc om e . T h e do mi n ant f ac to r c au s e an i nc re as e in e xp e nse i s th e cos t of loan i nte rest t o th e outs iders . For futu re resea rc h are advisable t o dev e lop the scope of the res e arch area and furth e r en ric h the l iterat ure refe rs t o t h e s tan d ar d m e as u re me nt of economic rentability. the e ffective nes s of the use of working capit al, the e conomi c re nta bility , p rofit