ANALISIS EFESIENSI PEMANFAATAN MODAL KERJA DALAM PENGELOLAAN PT. PELABUHAN INDONESIA IV (PERSERO) CABANG MAKASSAR
DOI:
https://doi.org/10.33506/sl.v7i1.107Keywords:
Pemanfatan Modal Kerja, PengelolaanAbstract
Tujuan penelitian ini, 1) Untuk menganalisis keadaan sumber dan penggunaan modal kerja
yang dimiliki untuk menghasilkan Sisa Hasil usaha pada Koperasi Karyawan PT Pelabuhan
Indonesia IV (Persero) Cabang Makassar. 2) Untuk menganalisis efektivitas pemanfaatan
modal kerja dalam mencapai Laba Usaha pada Koperasi Karyawan PT Pelabuhan Indonesia
IV (Persero) Cabang Makassar.Penelitian ini merupakan jenis penelitian kuantitatif dengan
Teknik analisis kuantitatif adalah analisis dengan menggunakan cara sebagai berikut : 1)
analisis sumber dan penggunaan dana (Munawir, 1999:97) dan analisis rentabilitas digunakan
metode analisis rentabilitas seluruh modal dan rentabilitas modal.Hasil penelitian
menunjukkan tahun 2014 sebesar 124,55% dan pada tahun 2015 sebesar 77,80% ini berarti
bahwa setiap hutang lancar Rp. 1,00 dijamin oleh quick ratio assets Rp. 124,55% untuk tahun
2014 dan setiap hutang lancar Rp. 1,00 dijamin oleh quick ratio sebesar Rp. 77,80 untuk
tahun 2015. Sedangkan Hasil perhitungan rasio menunjukkan tahun 2014 sebesar 124,55%
dan pada tahun 2015 sebesar 77,80% ini berarti bahwa setiap hutang lancar Rp. 1,00 dijamin
oleh quick ratio assets Rp. 124,55% untuk tahun 2014 dan setiap hutang lancar Rp. 1,00
dijamin oleh quick ratio sebesar Rp. 77,80 untuk tahun 2015.
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