ANALISIS EFISIENSI PENGELOLAAN MODAL KERJA TERHADAP PENINGKATAN PROFITABILITAS PADA KOPERASI UNIT DESA (KUD) ADITAMA KECAMATAN JETIS

This study aims to analyze the efficiency of working capital management and its relationship to the profitability of the Aditama Village Unit Cooperative (KUD) during the 2020-2024 period. The background of this study is the fluctuation in cooperative profitability, which is suspected to be related to short-term working capital management. This study uses a quantitative approach with descriptive analysis techniques. The data analyzed are the cooperative's annual financial reports. The efficiency indicators used consist of the Current Ratio, Quick Ratio, and Working Capital Turnover. Meanwhile, profitability is measured using Return on Assets (ROA) and Operating Surplus (SHU).
The results of the analysis show that working capital efficiency decreased during the study period, especially in the Working Capital Turnover indicator, which showed a negative value. This decline in efficiency is in line with the decline in ROA and fluctuations in SHU. This indicates that working capital management efficiency affects the cooperative's ability to generate profits from operational activities. These findings are expected to serve as a reference for cooperative management in improving the effectiveness of liquidity management and working capital turnover.