ANALISIS PENGELOLAAN PIUTANG SEBAGAI UPAYA MENINGKATKAN PROFITABILITAS PADA KOPERASI UNIT DESA “KARYA SEMBADA” DI DESA BATANG BATINDIH KECAMATAN RUMBIO JAYA KABUPATEN KAMPAR

Abstract

This study aims to determine the level of receivables turnover that occurs on
profitability at the Karya Sembada Village Unit Cooperative for the 2016-2020 period based
on the annual financial report consisting of the balance sheet and the remaining operating
results of the Cooperative. This type of research is quantitative descriptive, with the type of
data used by the researcher is quantitative data which is statistics in the form of numbers.
Sources of data used are primary data sources in the form of interviews and secondary data
sources in the form of annual financial reports of cooperatives.
Based on the results of the analysis of receivable management as an effort to increase
profitability at KUD Karya Sembada, Batang Batindih Village, Rumbio Jaya District, Kampar
Regency, it was concluded that: 1) The Receivable Turn Over of Karya Sembada KUD from
2016-2020 was in the Bad category. 2) The level of profitability in 2016-2020 in terms of ROA
is in the Bad category, ROE is in the Fairly Good category, and NPM is in the Very Good
category. 3) The level of receivable management as an effort to increase profitability in
cooperatives is in the Bad category in managing receivables turnover to maximize its income.

Keywords: Accounts Receivable Turnover, Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM)