¹Yearning Harefa, ²Serniati Zebua, ³Yunita Hulu

^1,2,3Program Studi Pendidikan Ekonomi FKIP, Universitas Nias

DOI : https://doi.org/10.47191/ijsshr/v6-i8-03

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ABSTRACT

This study aims to determine the role of working capital in increasing profitability and the role of the number of members in increasing profitability in the Tokosa Sahabat Sejati consumer cooperative (KK Tokosa SS). The type of research used in this research is descriptive quantitative research which in this study will describe the extent to which working capital and the number of members can play a role in increasing the profitability of KK Tokosa S.S. in Gunungsitoli City. The working capital owned by KK Tokosa S.S for the periods of 2019, 2020, 2021 has increased and decreased working capital. . It can be said that the management of working capital has not been efficient Likewise, the number of members has been unstable for 3 consecutive years because there have been members who have entered and also those who have left. The level of profitability obtained by cooperatives by calculating the ROA formula fluctuates or is unstable every year. In 2019 it was 21.06%, in 2020 it was 17.11% and in 2021 it was 16.32. On the other hand, using ROE also still has a profit, the level of the amount of increase is still unstable, in 2019 it was obtained 5%, in 2020 it was 2.03% and in 2021 it was 2.80%. Whereas in calculations using the ROI formula, it also experienced fluctuations due to the covid pandemic in 2020. Where in 2019 it was 5.82%, in 2020 it was 2.39% and in 2021 it was 2.70%.

KEYWORDS:

Working Capital, Number of Members, Profitability.

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VOlUME 06 ISSUE 08 AUGUST 2023