PERAN PERPUTARAN PIUTANG PADA PERKEMBANGAN SISA HASIL USAHA (SHU) DI KOPERASI UNIT DESA (KUD) ARGOPURO KECAMATAN KRUCIL KABUPATEN PROBOLINGGO TAHUN BUKU 2021-2023
Abstract
Abstrak
Penelitian ini bertujuan untuk menganalisis tingkat perputaran piutang, memantau perkembangan Sisa Hasil Usaha (SHU), serta menyelidiki peran perputaran piutang pada Sisa Hasil Usaha (SHU) di Koperasi Unit Desa (KUD) Argopuro. Metode yang digunakan dalam penelitian ini adalah kualitatif. Dan lokasi penelitian berada di Koperasi Unit Desa (KUD) Argopuro Kecamatan Krucil Kabupaten Probolinggo. Data dikumpulkan melalui observasi, wawancara dan dokumentasi. Untuk analisis data digunakan analisis rasio aktivitas yang mencangkup rata-rata piutang, perputaran piutang, serta hari pengumpulan piutang, sekaligus presentase Sisa Hasil Usaha (SHU). Hasil penelitian menunjukkan bahwa (1) Perputaran Piutang pada Koperasi Unit Desa (KUD) Argopuro mengalami peningkatan setiap tahun, pada tahun 2021 perputaran piutang tercatat sebanyak 9 kali dengan waktu pengumpulan piutang selama 40 hari. Kemudian pada tahun 2022 perputaran piutang meningkat menjadi 10 kali dengan waktu pengumpulan piutang selama 36 hari. Dan pada tahun 2023 menjadi 11 kali dengan waktu pengumpulan piutang selama 33 hari. (2) Presentase Sisa Hasil Usaha (SHU) menunjukkan kenaikan dan penurunan, pada tahun 2021 sebesar 11,65%, tahun 2022 menurun menjadi -24,80%, dan tahun 2023 naik menjadi 7,58%.
Kata Kunci: Perputaran Piutang, Sisa Hasil Usaha (SHU), Koperasi Unit Desa (KUD).
Abstract
This research aims to analyze the level of receivables turnover, monitor the development of Remaining Business Results (SHU), and investigate the role of receivables turnover in Remaining Business Results (SHU) in the Argopuro Village Unit Cooperative (KUD). The method used in this research is qualitative. And the research location is in the Argopuro Village Unit Cooperative (KUD), Krucil District, Probolinggo Regency. Data was collected through observation, interviews and documentation. For data analysis, activity ratio analysis is used which includes average receivables, receivables turnover, days of receivables collection, as well as the percentage of Remaining Operating Results (SHU). The results of the research show that (1) Receivables turnover at the Argopuro Village Unit Cooperative (KUD) has increased every year, in 2021 receivables turnover was recorded at 9 times with a receivables collection time of 40 days. Then in 2022 receivables turnover will increase to 10 times with a receivables collection time of 36 days. And in 2023 it will be 11 times with a receivables collection time of 33 days. (2) The percentage of Remaining Operating Results (SHU) shows increases and decreases, in 2021 it is 11.65%, in 2022 it decreases to -24.80%, and in 2023 it increases to 7.58%.
Keywords: receivables turnover, remaining business proceeds (SHU), village unit cooperative (KUD).
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