ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DAN PROFITABILITAS PADA KOPERASI PELAJAR SMK NEGERI 1 PALEMBANG

The purpose of this final report is to determine the source and use of working capital and profitability ratios in the Cooperative Student Vocational High School 1 Palembang. In terms of data collection, the writer conducted a survey and analysis of secondary data. Based on data obtained that the financial statements in 2012, 2013 and 2014 and after analysis, it can be seen that there is a shortage of working capital for the period 2012/2013 and 2013/2014 period, the low element of working capital turnover is turnover of receivables and inventories, and cooperative has not been able to generate a net profit optimally lead to decreased profitability ratios. It can be seen from Return On Asset and Return On Equity has decreased for three consecutive years. Based on the writer’s analysis, cooperative should review their working capital by making proper arrangements, improve profitability by controlling operating costs less necessary so that the net income generated cooperatives will increase