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All Journal Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Yulianti, Maria Helena
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Decision Sciences, Operations Research & Management

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Analisis Piutang Tak Tertagih Terhadap Sisa Hasil Usaha (SHU) Koperasi Simpan Pinjma Kopdit Pintu Air Cabang Kloangpopot Yulianti, Maria Helena; Herdi, Henrikus; Jaeng, Wihelmina Maryetha Yulia
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v3i3.140

Abstract

This study aims to determine the impact of uncollectible receivables analysis on the operating results of the Kloangpopot branch of the Pintu Air Savings and Loan Cooperative. Employing a quantitative research methodology with a descriptive approach, this in vestigation examines various financial indicators. The findings reveal that several ratios- including receivable turnover ratio, average collection period (ACP), arrears ratio, collection ratio, effectiveness ratio, and profitability ratios comprising profit margin, ROI (Rate of Total Investment), and ROA (Rate On Total Asset)- Have demonstrated tuitiontion. These fluctuations indicate that the cooperative has not been operating effectively in terms of receivables collection management and has not fully optimized its asset utilization capabilities for long-term sustainability. Despite these fluctuations, the receivable turnover ratio can be considered generally favorable. Furthermore, while exhibiting fluctuation, the profit margin ratio has maintained a percentage above 80% from 2020-2024. These findings suggest that the Kloangpopot branch of the Pintu Air Savings and Loan Cooperative demonstrates sound financial performance and effective cost management strategies conducive to the cooperative’s future growth and development.
Co-Authors Henrikus Herdi, Henrikus Wihelmina Maryetha Yulia Jaeng