Analisis Pengelolaan Modal Kerja terhadap Sisa Hasil Usaha (SHU) pada Koperasi Pegawai Negeri Pengadilan Negeri Medan

Abstract

The purpose of this study was to find out and analyze the management of working capital on the remaining results of operations at the Civil Servants Cooperative of the Medan District Court. The object of research is the Civil Service Cooperative of the Medan District Court. The analytical tools used are Quantitative Descriptive Analysis Methods, Working Capital Turnover, Profitability Ratios and Liquidity Ratios. The results of the study show that the management of working capital on the remaining operating results in terms of WCTO is less efficient, in terms of the Return on Assets (ROA) which is quite rebable and the return on Equity (ROE) which is quite rentable as well. Judging from the current ratio is very liquid.