Model Manajemen Modal Kerja Pada Koperasi Unit Desa Tani Wilis Tulungagung
DOI:
https://doi.org/10.31949/entrepreneur.v3i2.2531Abstract
Formulating a working capital management model at KUD Tani Wilis Tulungagung is the aim of this research. Researchers conducted interviews and observations to produce descriptive qualitative research. Descriptive research aims to describe the existing phenomena. Qualitative research is used to explore and interpret human and social issues. Source triangulation was used to check the validity of this study. The results of this study can be concluded that the working capital owned by KUD Tani Wilis in the form of cash, receivables, inventories, and prepaid transactions. The working capital management model at KUD Tani Wilis consists of the planning stage, the organizing stage, the implementation stage, and the evaluation stage. These stages are interconnected and one of them cannot be left out. KUD Tani Wilis has an awareness of the importance of working capital management and consistently carries out this management. With the working capital management model, KUD Tani Wilis can increase its profits from year to year.
Keywords:
Management ; Working Capital Management ; KUDDownloads
References
Abdul, Halim. 2015. Auditing (Dasar-dasar Audit Laporan Keuangan). Jilid 1. Edisi Kelima. UPP STIM YKPN: Yogyakarta
Adelwais, Sartika Valeria. 2013. Analisis Pengungkapan Corporate Social Responsibility Berdasarkan marshel Weol, Frans Singkoh, F. P. (2019). Manajemen Sumber Daya Aparatur Sipil Negara Dalam Pelayanan Publik Di Dinas Koperasi Dan Usaha Mikro Kecil Menengah Kabupaten Minahasa Selatan. Jurnal Eksekutif, 3(3), 1–8.
Agus Riyanto, (2011). Aplikasi Metodologi Penelitian Kesehatan. Nuha. Medika Yogyakarta
Amstrong, Gary & Philip, Kotler. (2012) Dasar-Dasar Pemasaran. Jilid I, Alih Bahasa Alexander Sindoro dan Benyamin Molan. Jakarta: Penerbit Prenhalindo
BPS, “Jumlah Koperasi Aktif Menurut Provinsi (Unit), 2018-2020”, https://www.bps.go.id/indicator/13/760/1/jumlah-koperasi-aktif-menurut-provinsi.html, diakses pada 27 November 2021.
Creswell, J. W. 2014. Research Design: Qualitative, Quantitative and Mixed Methods Approaches: Fourth edition. Thousand Oaks, CA: Sage Publications
Dewi Rokhmah, Iken Nafikadini, E. I. (2009). Penelitian Kualitatif. Journal Equilibrium, 5 No. 9(127), 14–18. yusuf.staff.ub.ac.id/files/2012/11/Jurnal-Penelitian-Kualitatif.pdf
Fayol, Henry. General and Industrial Management. diterjemahkan oleh Constance Storrs, London: Ravenoi Books, 2016.
Handoko, T. Hani. 2011. Manajemen Personalia dan Sumberdaya Manusia. Yogyakarta: Penerbit BPFE
Handoko. (2015). Manajemen Sumber Daya Manusia, Cetakan Pertama. Bandung: Pustaka Setia, Bandung.
Hasibuan, Malayu S.P, 2011. Manajemen Sumber Daya Manusia. Jakarta: PT Bumi Askara.
Hery. 2017. Analisis Laporan Keuangan (Intergrated and Comprehensiveedition). Jakarta : Grasindo.
Kasmir, 2011, Analisis Laporan Keuangan, Edisi 1, Cetakan 4, Penerbit PT Raja Grafindo Persada, Jakarta.
Kasmir, 2014. Analisis Laporan Keuangan, cetakan ke-7. Jakarta: PT RajaGrafindo Persada.
Koperasi Unit Desa, “Apa Itu Koperasi Unit Desa (KUD) ?”, https://kud.co.id/koperasi-unit-desa/, diakses pada 25 Desember 2021
Kristiani, dkk. 2014. Pengaruh Mekanisme Corporate Governance dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar Di BEI. e-Journal S1 Ak. Universitas Pendidikan Ganesha. Vol. 2, No. 1.
Made, N., Meilan, R., Putu, G., Jana, A., Luh, N., & Sayang, W. (2020). Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Pertambangan Subsektorbatubara Yang Terdaftar di BEI. Telagawathi 3. 11(2).
Mahulae. (2020) Analisis Pengaruh Efisiensi Modal Kerja, Likuiditas, Dan Solvabilitas Terhadap Profitabilitas. Jurnal Ilmiah “JUMANSI STINDO” Medan Vol. 2 No. 1
Marina, & Fatmawati. (2016). Strategi Pengembangan UKM Melalui Peningkatan Modal Kerja Dengan Variabel Intervening Pengembangan Bisnis Pada UKM Makanan Kecil Di Kota Semarang. Prosiding Seminat Nasional, 207–216. http://jurnal.unimus.ac.id/index.php/psn12012010/article/view/1509
Munawir, (2014). Analisa Laporan Keuangan.Yogyakarta: Liberty.
Sitepu, C. F. (2018). PERKEMBANGAN EKONOMI KOPERASI di INDONESIA. 7(2), 59–68.
Soetjipto, H. (2015). Mengembangkan Koperasi. Yogyakarta: Cahaya Atma Pustaka
Sukmadinata, Nana Syaodih. (2017). Metode Penelitian Pendidikan, Cet.12 . Bandung: Remaja Rosdakarya.
Susanti. (2017). Pengaruh Likuiditas Dan Perputaran Modal Kerja. Unud, E. M 6(9), 4829–4856.
Terry, George R dan Leslie W.Rue. 2014. Dasar-Dasar Manajemen, penerjemah G.A Ticoalu. Jakarta: PT Bumi Aksara.
Utami, M. S., & Dewi, M. R. (2016). Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia.
Wirawan, 2015. Evaluasi Kinerja Sumber Daya Manusia (Teori, Aplikasi, dan Penelitian). Jakarta: Salemba Empat.
Yuni Astuti, Dwi Suryani (2015) PENILAIAN TINGKAT KESEHATAN UNIT SIMPAN PINJAM KOPERASI PEGAWAI REPUBLIK INDONESIA “PGP” KECAMATAN PREMBUN KABUPATEN KEBUMEN TAHUN 2011-2012. S1 thesis, Fakultas Ekonomi.
Andayani, S. A., Umyati, S., Dinar, Tampubolon, G. M., Ismail, A. Y., Dani, U., ... & Turnip, A. (2022). Prediction model for agro-tourism development using adaptive neuro-fuzzy inference system method. Open Agriculture, 7(1), 644-655.
Magribi, R. M., Hernita, N., & Kusumadewi, R. N. (2023). Asset Structure, Dividend Policy, and Sales Growth Influence on Stock Prices. International Journal of Professional Business Review, 8(7), e02254-e02254.
Ginanjar, Y., Lestari, A. G., Mulyani, H. S., Rahmayani, M. W., Hernita, N., & Riyadi, W. (2023). Identification of the Ability of External Auditors to Detect Audit Fraud. International Journal of Professional Business Review, 8(6), e02252-e02252.
Lestari, A. G., Riyadi, W., Rahmayani, M. W., Hernita, N., Mulyani, H. S., & Ginanjar, Y. (2022). Murabaha Financing in Sharia Commercial Banks Through Third Party Funds and Own Capital. ITALIENISCH, 12(1), 679-684.
Rahmayani, M. W., Hernita, N., & Riyadi, W. (2023). Company Size and Profitability Against Tax Avoidance in Coal Sector Mining Companies Listed on the IDX in 2018-2021. International Journal of Professional Business Review, 8(8), e03262-e03262.
Hernita, N., Rahmayani, M. W., Riyadi, W., & Hakim, A. (2023, April). The Role of Business Fields in Increasing West Java Economic Growth Post Covid-19. In Kilisuci International Conference on Economic & Business (Vol. 1, pp. 42-47).
Sulaksana, J., Susanto, H., & Umyati, S. (2023). Level Of Implementation Of Integrated Farming (A Case in P4S An-Nabawie Agrolestari Majasuka Village Palasah District Majalengka Regency). International Journal of Advanced Multidisciplinary, 2(2), 458-465.
Rizqi, M. F., Herdianto, W. P., & Nuruddin, A. (2022). The educational role of Majelis Ta'lim Al-Mubaroq in an effort to increase community worship in Cijati village, Majalengka Regency. International Journal of Educational Qualitative Quantitative Research (IJE-QQR), 1(1), 1-7.
Amin, M. A. S. (2022). The Effect of Political Communication on Community Participation in Village Development Planning. resmilitaris, 12(3), 3639-3653.
Mulyani, H. S., Prihartini, E., Afipah, A., & Ghassani, A. (2023, October). Taxes, Tunneling and Exchange Rate on Transfer Pricing Decisions. In Journal of International Conference Proceedings (Vol. 6, No. 3, pp. 316-325).
Fauzi, H., Juniarti, A. T., & Sudirman, I. (2023). Competency, Entrepreneurial Leadership, Commitment and Their Impact on Performance through Village Governance. Jurnal Manajemen Bisnis, 10(1), 66-76.
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Ahmad Aji Ubaidillah Kari, Achmad Murdiono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
COPYRIGHT NOTICE
An author who publishes in the Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan agrees to the following terms:
1. Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal
2. The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
3. The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work
