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Adrian, Luthfy Putera Pratama
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Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic Adrian, Luthfy Putera Pratama
Jurnal Akuntansi UMMI Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v4i1.2147

Abstract

According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.
Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic Adrian, Luthfy Putera Pratama
Jurnal Akuntansi UMMI Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v4i1.2147

Abstract

According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.