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ANALYSIS OF THE LEVEL OF RENTABILITY ON CAPITAL FERTILIZATION IN THE EMPLOYEE COOPERATIVE OF THE REPUBLIC OF INDONESIA DWIJA TAMA JOMBANG
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Institusion
Universitas Darul ulum
Author
SUTARTO, SUTARTO
Subject
Akuntansi 
Datestamp
2024-10-11 06:46:45 
Abstract :
ANALYSIS OF THE LEVEL OF RENTABILITY ON CAPITAL FERTILIZATION IN THE EMPLOYEE COOPERATIVE OF THE REPUBLIC OF INDONESIA DWIJA TAMA JOMBANG Sutarto/202362201007 Faculty of Economics, Darul Ulum University sutartojoe625@gmail.com The results of the study show that the average level of economic vulnerability for four years is 1.28%. The low level of economic profitability is due to the operating expenses of profit margin and turnover of operating assets. The low profit margin is caused by those that are not proportional to member loans and capital fertilization, and the low turnover of operating assets is due to an increase in business assets not followed by a comparable increase in sales. The development of economic profitability has decreased. The average four-year capital profitability rate is 2.99%. The low level of capital profitability itself is due to the increase in its own capital followed by an incomparably increase in residual business results after tax. The development of economic profitability for four years (2020-2023) has decreased. This decline was caused by the turnover of operating assets and a decrease in profit margin. The decrease in profit margin was due to the large amount of budgeted business costs. The decrease in turnover of operating assets was caused by business assets that were working less optimally. The profitability of capital itself is quite encouraging, this is due to the awareness of members who are getting steadier, this is due to the decrease in the cost of cooperative loan services, and the lack of profitability of the capital itself is quite encouraging, this is due to the awareness of members who are getting steadier, this is due to the decrease in the cost of loan services which was originally 0.9% down 0.8% of unit 1 business and 1% down 0.9% of unit 2 business, and the lack of optimal own capital that works to increase the remaining business results after tax. Based on the results of the analysis, it is hoped that the Employee Cooperative of the Republic of Indonesia Dwija Tama Jombang will show that the economic profitability and the profitability of its own capital are not rendebel. Suggestions that can be given are (1) Cooperatives need to control business costs, especially ineffective expenses; (2) The credit period should not be too long, which will ultimately accelerate the turnover of accounts receivable. Keywords: Sustainability, Capital Fertilization, Cooperatives 
Institution Info

Universitas Darul ulum