Analisis Perputaran Piutang dan Pengaruhnya Terhadap Sisa Hasil Usaha pada Koperasi Simpan Pinjam (KSP) Citra Sedana

Utami, Dewa Ayu Agung Diah and Suandi, I Ketut and Astawa, I Putu Mertha (2022) Analisis Perputaran Piutang dan Pengaruhnya Terhadap Sisa Hasil Usaha pada Koperasi Simpan Pinjam (KSP) Citra Sedana. Diploma thesis, Politeknik Negeri Bali.

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Abstract

The purpose of this research are to find out the level of receivables turnover, know the development of the acquisition of net income, and know the effect of receivables turnover on the net income in Savings and Loan Cooperative Citra Sedana. This research was conducted at the Savings and Loan Cooperative Citra Sedana Jl. Pudak No. 25 Gianyar-Bali. The subject is the Savings and Loan Cooperative Citra Sedana and the object of the research is credit granting data, accounts receivable data, accounts receivable turnover and net income. The data analysis technique used in this study is a descriptive analysis technique with a quantitative approach. The results of this study indicate that: (1) The receivable turnover rate Savings and Loan Cooperative Citra Sedana in 2017-2021 is said to be less good. (2) The net profit for 2017-2021 has been managed well so that every year it has increased. (3) The magnitude of the role of accounts receivables turnover in increasing the net income shows a correlation coefficient of -0.52 and a coefficient determination of 27%,which meaning that the receivable turnover has a significant effect of the net income 27% and the remaining 73% is influenced by other variables namely member savings, capital and the number of members. Savings and Loan Cooperative Citra Sedana to pay more attention to receivables management policies so that receivables turnover increases from the previous period.

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