Published: 2023-10-01

Analisis pengendalian Piutang Pada Koperasi Lamalepa Maju Jaya Abadi

DOI: 10.35870/jemsi.v9i5.1427

Maria Ayunita Kotalolon, Neni Marlina Br Purba
  • Maria Ayunita Kotalolon: Universitas Putera Batam ROR
  • Neni Marlina Br Purba: Universitas Putera Batam ROR
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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh perputaran piutang pada Koperasi Lamalepa Maju Jaya Abadi. Metode  penelitian  yang  digunakan  dalam penelitian  ini  bersifat  kualitatif. Dalam penelitian ini yang menjadi populasi adalah anggota Koperasi Lamalepa Maju Jaya Abadi sebanyak 76 orang.Teknik  pengumpulan  data  yang  digunakan  adalah observasi, studi dokumentasi dan wawancara. Hasil penelitian membuktikan bahwa Tingkat perputaran piutang simpan pinjam di Koperasi Lamalepa Maju Jaya Abadi menunjukkan bahwa jumlah rata-rata piutang pada tahun 2017 sebesar Rp. 472.677.985, kemudian pada tahun 2018 meningkat sebesar Rp. 482.040.255, kemudian pada tahun 2019 juga meningkat mejadi sebesar Rp. 518.261.228, kemuadian selanjutnya pada tahun 2020 mengalami penurunan sebesar Rp. 515.892.107 dan selanjutnya pada tahun terakhir di 2021 meningkat menjadi sebesar Rp. 552.825.106 ini berarti jumlah rata-rata piutang setiap tahunnya masih belum stabil menurun dan meningkat dan kinerja RTO (Receivable Turn Over) mengalami peningkatan dan penurunan setiap tahunnya.

Keywords

Analisis Pengendalian Piutang,Koperasi Lamalepa Maju Jaya Abadi

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How to Cite

Kotalolon, M. A., & Br Purba, N. M. . (2023). Analisis pengendalian Piutang Pada Koperasi Lamalepa Maju Jaya Abadi . JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 1715-1718. https://doi.org/10.35870/jemsi.v9i5.1427
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 5 (2023)

  • Section: Articles

  • Published: 2023-10-01

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