Kartini, Kartini (2007) ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA UNTUK MENGUKUR PRESTASI KERJA MANAJER PADA KUD “PAKIS”. Other thesis, University of Muhammadiyah Malang.
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This research is a case study in KUD "Pakis" Malang Regency with the title "Efficiency and Effectiveness Analysis Using the Working Capital Job Performance Manager To assess the KUD" Pakis "Malang. The purpose of this study was to measure the performance koperassi manager when assessed by using analysis of efficiency and effectiveness of the use of working capital. The analytical tool used to assess the achievement of cooperative managers are analyzing the ratio of working capital turnover ratio, activity ratios, liquidity ratios to determine the level of efficient use of working capital and profitability ratios to determine the level of effectiveness of the use of working capital. The result of calculation by means of analysis of working capital efficiency are (1) working capital turnover ratio is as follows: for working capital turnover in succession from the year 2002-2005 was 0.28 times, 0:57 times, 0.60 times and 0:59 times. For Working Capital To Total Assets Ratio successively obtained result of 65.64%, 60.52%, 54.60% and 63.33%, while for Working Capital to Current Liabilities Ratio is 947.75%, 616.67 %, 242.63% and 537.66%. (2) The ratio of activity results is to Turn Over Inventory ratio from 2002 to 2005 is 1.19 x 3.92 x 6.09 x and 7.20 x. Average Days Inventory Ratio of obtained results of 304 days, 92 days, 59 days and 50 days in 2005. Turn Over Assets Ratio successively obtained the result 0.21 x, 0.35 x, 0.30 x and 0.37 x. Receivable Turn Over Ratio following results are obtained 0.62 x, 0.71 x, 0.53 x and 0.85 x. (3) Liquidity ratio is as follows: Current Ratio for the results obtained in 1047%, 716%, 342% and 637% in 2005. To Cash Ratio is calculated in 2002 amounted to 521.52%, 2003 of 511.18%, 2004 was 256.34% and in 2005 amounted to 418.98%. Quick Ratio To obtain the results of 919% for 2002, amounting to 659.38%, 328.16%, 599.39% for 2003, 2004, and 2005. To rate the effectiveness of the use of working capital obtained the following results: (1) Net Profit Margin obtained yield was 4.19%, 2.38%, 2.88%, and 2.74% from 2002-2005. (2) Return On Assets year 2002-2005 following results are obtained; at 0.95%, 0.88%, 0.91% and 1.08%. (3) Return On Investment acquired the 0.89%, 0.83%, 0.86%, 1.01%. (4) Return On Equity obtained result row from 2002-2005 was 1.02%, 0.98%, 1.27%, 1.28% for the year 2005. From the analysis carried out that KUD Pakis in using resources owned by inefficient because many sources of working capital funds or cooperatives that are not used in operations of cooperatives. Based on the conclusion of the authors to imply that sebaikanya KUD Pakis can use resources owned efficiently as possible in its operations.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Zainul Afandi|
|Date Deposited:||16 Jun 2012 04:24|
|Last Modified:||16 Jun 2012 04:24|
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