Efektivitas Pengelolaan Modal Kerja Koperasi Dalam Meningkatkan Profitabilitas Dan Menjaga Tingkat Likuiditas (Studi Penelitian Pada Kpri Universitas Brawijaya Malang Tahun 2010 - 2012)

Working Capital has a great significance for a company. Working capital that is managed ineffectively can hinder Koperasi in obtaining optimal profit. Determination of working capital that is too small will affect the company\u27s liquidity position. If that is too large working capital indicates that funds are idle and unproductive cause the loss of the opportunity to earn a profit. Results of research in KPRI Brawijaya University of Malang suggest that condition of NWC (Net Working Capital) from year to year tend to be dropped from the year 2012 by a margin of IDR 14.716.065 to IDR 20.606.879.352. On liquidity ratios also tend to decline in 2013, it indicates that the management of koperasi has not been able to meet and maintain Current Asset turnover (current assets) and Current Liabilities (current liabilities). Based on the projection calculations have been performed, the obtained results that the overall koperasi\u27s financial ratios ie profitability ratios, activity ratios are still likely to rise but the liquidity ratio tends to fall. This can be seen at the level of current ratio has fluctuated from year to year, although that number was up to standard according to the theory of the firm by 200%