Jurnal Riset Ilmu Akuntansi
Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023

ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT SANGOSAY CABANG PEMBANTU BAJAWA

Getrudis So’o (Universitas Flores, Ende, Indonesia)
Nuraini Ismail (Universitas Flores, Ende, Indonesia)
Apriana Marselina (Universitas Flores, Ende, Indonesia)



Article Info

Publish Date
20 Mar 2023

Abstract

The purpose of this study was to analyze the sources and uses of working capital in the Sangosay Credit Cooperative, Bajawa Sub-Branch. The type of research used in this research is descriptive research with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) literature study. The results of the study show that, (1) in 2019-2020 the sources of working capital consist of several items, namely increasing principal savings, mandatory savings and increasing SHU/net surplus. The use of working capital consists of several items, namely the increase in office equipment, accumulated depreciation of equipment and reduced reserve funds. (2) 2020-2021 sources of working capital consist of several items, namely increasing principal savings, mandatory savings and reducing SHU/net surplus. The use of working capital consists of several items, namely increasing office equipment, accumulated depreciation of equipment and reduced reserve funds.

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Journal Info

Abbrev

jria

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector ...