Analisis Pengelolaan Modal Kerja Koperasi Guna Meningkatkan Efisiensi Operasional (Studi Kasus pada Koperasi Unit Desa Gondanglegi Kabupaten Malang Periode 2012-2014)

摘要

Management of working capital is very important undertaken by the cooperation to maintain business continuity in order to achieve objectives in a sustainable manner. Cooperation efforts are required to be able to sustain in the competitive market and operational efficiency. This study aims to determine the condition of the working capital management of the Koperasi Unit Desa Gondanglegi and made the discovery of working capital management solutions that are relevant to increasing operational efficiency in the coming period. This research is a descriptive case study approach. Results from this study indicate that the Koperasi Unit Desa Gondanglegi experiencing a shortage of working capital in order to maximize service and operational continuity. Liquidity and rentability of the cooperation ability is low by rule number 06 / Per / M.KUKM / V / 2006 on guidelines for the cooperation assessment of achievement / award cooperation. After projected financial statements more efficient then the ability of liquidity and profitability of the cooperation can be increased to 2015 period.