Analisis Pengelolaan Piutang dalam Menjaga Likuiditas dan Meningkatkan Sisa Hasil Usaha pada Koperasi Serba Usaha Rejosari Kota Pekanbaru

Abstract

This study aims to determine the management of receivables from the RejosariCooperative, Pekanbaru City during the 2016-2020 period. The object of this research is the all-round cooperative business of Rejosari Pekanbaru City and the research population is the Financial Statements for the 2016-2020 period which includes receivable turn over, average age of receivables, current ratio, return on assets and return on equity. The sample in this study is the balance sheet financial statements. The type of research used is quantitative method. Data collection through documentation. The data of this study were obtained from the annual member meeting report. The data analysis technique used was financial ratio analysis obtained from activity ratios, liquidity ratios, and profitability/SHU ratios. The results of the study show that the management of the all-round cooperative receivable management of Rejosari Pekanbaru City. Judging from the 2016-2020 period, the receivables turnover rate research can be said to be quite good, but experiences ups and downs every year. The average age of collection of receivables has fluctuated in the last five years. The current ratio in 2016-2020 can be said to be less good. The return on assets can be said to be very good. And the return on equity can be said to be good. This is because the value of receivables turnover, the average age of collection of receivables, the current ratio, return on assets, and return on equity have decreased significantly from the previous year. Despite experiencing fluctuations the allround cooperative business Rejosari Pekanbaru in 2016-2020 can be said to be able to provide economic added value for creditors.