ANALISIS MANAJEMEN KAS UNTUK MENINGKATKAN LIKUIDITAS PADA KOPERASI KREDIT PNS PEMKO TEBING TINGGI

Abstract

ABSTRACT Mhd Wawin Albani, NPM: 71190313009, Title: Cash Management Analysis to Increase Liquidity in Tebing Tinggi Government Civil Servants Credit Cooperative, Supervised By: Mas'ut, S.E., M. Si as Supervisor I and Jalilah Ilmiha, SE, M. Si.selaku supervisor II, Thesis: 2023 To analyze cash management in increasing liquidity as measured by the current ratio (current ratio), quick ratio (quick ratio), and cash ratio (cash ratio) and analyze the causes of fluctuations over three periods at the Pemko Pemko Tebing Tinggi Credit Cooperative. The research data was obtained from secondary data, which is based on income statements and balance sheets. The analysis technique is by collecting financial data related to this research then analyzing the level of financial statements then calculating and analyzing the level of liquidity in the balance sheet report, as well as analyzing the ability of cash management to increase liquidity during the period 2018 to 2020. Cash management can increase liquidity at KOPDIT PNS Tebing Tinggi, because cash management has increased compared to 2018. Liquidity has increased and decreased, but all of this is still in good condition, this is because the company's ability to meet short-term obligations fluctuates. The company can maintain its cash well because the company is very capable of covering its obligations. The relationship created by cash management to liquidity is influenced by several factors such as cash, marketable securities and receivables. Keywords: Cash Management and Liquidity