JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Vol 2, No 3: 2022

Analisis Kinerja Likuiditas Koperasi Simpan Pinjam Jaya Utama Berdasarkan Tata Kelola Kas, Piutang, Dan Modal Kerja

Dharma, Budi (Unknown)
Viantika, Dinda Savira (Unknown)
Lestari, Sri (Unknown)



Article Info

Publish Date
30 Aug 2022

Abstract

This study makes use of a case study, which is research done directly to gather more precise data, and the outcomes of the research are solely related to the item under examination. To determine the effect of each variable on an individual variable, the data analysis in this study employs dynamic analysis, i.e., analyzing the ratios between accounts contained in the financial statements over multiple periods, also known as cooperative ratio analysis using liquidity ratio analysis. Good management of cash, receivables, and working capital helps maintain cooperative liquidity simultaneously. This is demonstrated by the findings of ratio analysis and the fact that each variable has a substantial effect on cooperative liquidity. In this study, the authors suggest that cooperatives continue to enhance member services and reduce the age of accounts receivable to prevent uncollectible accounts and bad debts.

Copyrights © 2022






Journal Info

Abbrev

JUMSI

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL MANAJEMEN AKUNTANSI (JUMSI) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Labuhanbatu secara berkala 4(empat) kali dalam setahun. Setiap edisi memuat 15 artikel ilmiah. JURNAL MANAJEMEN AKUNTANSI (JUMSI) bertujuan menyebarluaskan hasil penelitian di bidang manajemen (akuntansi, ...