SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA UNIVERSITAS NEGERI MAKASSAR

Abstract

This research aims a finding out working capital turnover and the reporting of sources and the use of working capital in KPRI-UNM. The data analysis technique used in this research was quantitative descriptrive. Data analyzed were financial statementsin 2017 and 2018.financial statement data were analysed using the analysis of sources, the use of working capital sources consist of: reduced ofassets such as: bank deposits, land deposits, funds and accrued expenses. Whereas the use of working capital pegwai cooperative of the republic of Indonesia Makassar state university (KPRI-UNM), namely: increased fixed assets as in the post: cash, banks (daily interest savings), bank (current accounts), savings and loans, accounts receivable, AMDK, factory trade receivables, merchandise supply, finished goods inventory, production material inventory, and service deposits, decreasing current debt as in the post: special savings for members.