JURNAL CITRA WIDYA EDUKASI
Vol 12 No 2 (2020): JCWE Edisi Agustus 2020

Pengukuran Efektivitas Kinerja Koperasi Karyawan PT X Berdasarkan Rasio Aktivitas

. Basuki (Politeknik Kelapa Sawit Citra Widya Edukasi)



Article Info

Publish Date
03 Aug 2020

Abstract

The purpose of this research is to measure the level of efficiency of the resources owned in an effort to generate sales based on the ratio of activities. The activity ratio is the ratio used to assess the company's ability to carry out its daily activities. The research was conducted at Koperasi Karyawan PT X - Bekasi. The sample used is balance sheet data from 2016 to 2019. Measurement of activity ratios uses five parameters, ie: accounts receivable turnover, inventory turnover, working capital turnover, fixed asset turnover and total asset turnover. The result of reserach is that based on the data for the last four years, the average turnover of accounts receivable for 38.1 days is classified as less effective, the average inventory turnover for 12.32 days is classified as effective, the average turnover of working capital is 7 times as ineffective, the average fixed asset turnover was 111.2 times which was classified as effective and the average total asset turnover was 0.23 times which was classified as less effective.

Copyrights © 2020






Journal Info

Abbrev

jurnal_citrawidyaedukasi

Publisher

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Jurnal Citra Widya Edukasi merupakan jurnal ilmiah yang sangat terkait dengan ilmu pengetahuan dalam bidang pertanian dan perkebunan, teknologi pengolahan serta manajemen logistik. Jurnal ini diharapkan dapat menjadi media komunikasi ilmiah bagi para pakar, peneliti dan praktisi yang bergerak di ...