@thesis{thesis,
		author={Iis Afrianti  (NIM. 3020611081)},
		title ={Analisis efisiensi penggunaan modal kerja pada primer koperasi TNI-AD (PRIMKOPAD) KODIM 0413 Bangka},
		year={2010},
		url={http://repository.ubb.ac.id/227/},
		abstract={The efficiency of working capital usage is how to use this capital precisely in order to finance day-to-day operational activities every day (Kasmir, 2008: 252). The result of this research is a follows: two liquidity ratio in Primer Koperasi TNI-AD Kodim 0413 Bangka had over liquid in 2007-2009 and the activity ratio had less efficient 2007-2009. The conclusions noties that this analysis does not describe the efficient use of working capital either by liquidity ratio or activity ratio. Managing the accounts receivables financing as well as possible and determining the new policy of credit maximum limit to members can assist the management of working capital efficiently.}
		}