Pengendalian Perputaran Piutang Untuk MeningkatkanProfitabilitas Pada KUD Tani Makmur Kec. Senduro Kab. Lumajang

  • Agus Hermawan STIE Widya Gama Lumajang
Keywords: Accounts Receivable Control, Receivable Turnover, Profitability Ratio, Gross Profit Margin, Net Profit Margin


The purpose of this study is to determine the increase in profitability through the control of receivables turnover on KUD TaniProsper reviewed from profitability ratios. The research method used is Descriptive that is because it describes the condition of KUD TaniProsperkec. Senduro. The results of research on KUD TaniProsper by calculating profitability ratios in the period 2015 s / d 2017 obtained the following results: based on the analysis of receivable turnover is increased, and while the control of receivables that generally receivables are not collectible decreased, and also receivables collected increased with the things this control condition is otherwise very good. While in the analysis of profitability ratios are generally known in the Gross Profit Margin (gross profit margin) that decreased, and the Net Profit Margin (net profit margin) that increased. Based on that, the rating of profit on KUD TaniProsper is so good and so with this method the cooperative can increase its profit by controlling its receivable turnover and its receivable control which affect its profitability.