This is an outdated version published on 2018-11-05. Read the most recent version.

PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS KOPERASI WANITA DI KABUPATEN MADIUN

Authors

  • Fibri Wiranty Nindya Pratiwi Universitas Muhammadiyah Malang
  • Muhammad Faisal Abdullah Universitas Muhammadiyah Malang
  • Muhammad Sri Wahyudi Suliswanto Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.22219/jie.v2i2.6978

Abstract

The purpose of this study is to determine the effect of working capital turnover, receivable turnover and total asset turnover to profitability in women's cooperatives in Madiun District 2015-2017. This research was conducted on female cooperative in Madiun Regency in 2015-2017. The sample in this study is the financial statements of 14 female cooperatives in 2015-2017. Technical analysis of data in use is panel data regression. Based on the results of the analysis is known that the turnover rate of working capital, receivable turnover and total asset turnover have a positive effect on profitability. The effect of working capital turnover, receivable turnover and asset turnover to profitability have detrmination value of 94.82% while the rest is influenced by other variables not included in the research model.

Keywords: working capital turnover, receivable turnover, asset turnover, profitability

Downloads

Download data is not yet available.

References

Arianty, Dewi Indriasih, T. 2017.“Penentuan Profitabilitas Koperasi melalui Modal Kerja dan Efektifitas pengendalian biaya”. Jurnal Kajian Akutansi. Vol. 1, No. 1, hlm: 23-34.

Wirasari, Sari. 2016. “Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, dan Pertumbuhan Koperasi Terhadap Profitabilitas”.E- Jurnal Akutansi, Vol. 17, No. 2, hlm: 885-912.

Rachmatika, Topowijono, Sudjana. 2015. “Analisis Efektivitas Pengelolahan Modal Kerja Dalam Rangka Meningkatkan Profitabilitas”. Jurnal Administrasi Bisnis(JAB),Vol.27 No.1, hlm: 1-9.

Kumara, Saputra. 2014.“Pengaruh Efesiensi Modal Kerja pada Profitabilitas Koperasi Serba Usaha”. E-Jurnal Akutansi, Vol. 9, No. 2, hlm: 340-355.

Purnaningsih, Soejoto. 2012.“Profitabilitas Modal Ekuitas Pada Koperasi Wanita As Sakinah Sidoarjo”.Jurnal Ekonomi, Vol. 01, No. 01, hlm: 1-7.

Yandi, Fitri. 2013.“Hubungan Modal Sendiri Dengan Sisa Hasil Usaha (SHU) pada koperasi Tni-AU di Kota Pekanbaru” http://repository.unri.ac.id/handle/123456789/1829. [diakses pada 25 April 2018].

Subramanyam, Wild. 2016.Analisis Laporan Keuangan. Jakarta: Salemba Empat.

Wijayanti, Utami. 2016. “Perkembangan Koperasi Di Indonesia”http://utamiwijayanti12.blogspot.co.id/2016/01/perkembangan-koperasi-di-indonesia.html. [diakses pada 25 April 2018].

Humas Pemprov Jatim. 2017. “Jawa Timur Jadi Terbaik Dibidang Koperasi” https://mepnews.id/2017/07/23/jawa-timur-jadi-provinsi-terbaik-dibidang-koperasi/. [diakses pada 25 April 2018].

Dinas Koperasi, PERINDAGPAR. 2018. “Koperasi Wanita”.

Wirasasmita, R., N. Kusno., & E. Herlinawati. 1990. Manajemen Koperasi. Bandung: Plonir Jaya.

Kartasapoetra, G., G. A.Kartasapoetra., B. S., & Setiady. A. 2003. Koperasi Indonesia. Jakarta: Rineka Cipta & Bina Adiaksara.

Yasa, S. A. “pengaruh-perputaran-piutang-terhadap profitabilitas”

http://igedearisuciptayasa.blogspot.co.id/2013/08/pengaruh-perputaran-piutang-terhadap.html. [diakses pada 3 mei 2018].

Wordpress, https://bukuteori.com/2018/01/02/hubungan-modal-kerja-terhadap-profitabilitas/. [diakses pada 3 mei 2018].

Downloads

Published

2018-11-05

Versions

How to Cite

Pratiwi, F. W. N., Abdullah, M. F., & Suliswanto, M. S. W. (2018). PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS KOPERASI WANITA DI KABUPATEN MADIUN. Jurnal Ilmu Ekonomi JIE, 2(2), 191–193. https://doi.org/10.22219/jie.v2i2.6978

Issue

Vol. 2 No. 2 (2018): Jurnal Ilmu Ekonomi

Section

Article

License

Authors who publish with this journal agree to the following terms:

  1. For all articles published in the JIE (Jurnal Ilmu Ekonomi), copyright is retained by the authors. Authors give permission to the publisher to announce the work with conditions. When the manuscript is accepted for publication, the authors agree to the automatic transfer of non-exclusive publishing rights to the publisher.
  2. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Creative Commons License

This is an open access article and licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License