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DAFTAR ISI

HALAMAN JUDUL ...................................................................................... i

HALAMAN PERSETUJUAN PEMBIMBING .......................................... ii

HALAMAN PENGESAHAN ........................................................................ iii

HALAMAN PERNYATAAN ....................................................................... iv

HALAMAN MOTTO .................................................................................... v

HALAMAN PERSEMBAHAN..................................................................... vi

KATA PENGANTAR .................................................................................... viii

HALAMAN ABSTRAKSI............................................................................. x

DAFTAR ISI .................................................................................................. xi

DAFTAR GAMBAR ...................................................................................... xiv

DAFTAR TABEL........................................................................................... xv

BAB I PENDAHULUAN

A. Latar Belakang Masalah ........................................................... 1

B. Fokus Penelitian ....................................................................... 8

C. Penegasan Istilah ...................................................................... 9

D. Rumusan Masalah ................................................................... 9

E. Tujuan Penelitian ..................................................................... 10

F. Manfaat Penelitian ................................................................... 10

G. Sistematika Penulisan ............................................................... 11

BAB II LANDASAN TEORI

A. Modal kerja ............................................................................... 13

1. Pengertian Modal Kerja ....................................................... 13

2. Pentingnya Modal Kerja ..................................................... 15

3. Jenis Modal Kerja ............................................................... 16

4. Sumber Modal ..................................................................... 19

5. Unsur-Unsur Modal Kerja ................................................... 21

6. Struktur Modal Kerja ........................................................... 23

7. Pengertian Pengelolaan Modal Kerja .................................. 24

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8. Pentingnya Pengelolaan Modal Kerja.................................. 26

B. Laba .......................................................................................... 28

1. Pengertian Laba/Profitabilitas.............................................. 28

2. Jenis-Jenis Laba .................................................................. 30

3. Rasio-Rasio Profitabilitas .................................................... 31

4. Hubungan Modal Kerja dengan Likuiditas dan

Profitabilitas ......................................................................... 32

C. Koperasi .................................................................................... 32

1. Pengertian Koperasi ............................................................. 32

2. Landasan Azas Dan Tujuan ................................................. 33

3. Bentuk dan Jenis Koperasi ................................................... 33

4. Perangkat Koperasi .............................................................. 33

5. Permodalan Koperasi ........................................................... 34

6. Pembubaran Koperasi .......................................................... 34

D. Penelitian Terdahulu ................................................................ 35

E. Kerangka Berfikir ..................................................................... 42

BAB III METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian ............................................... 44

B. Sumber Data ............................................................................. 45

C. Teknik Pengumpulan Data ....................................................... 45

D. Uji Keabsahan Data .................................................................. 47

E. Analisis Data ............................................................................ 47

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Umum Koperasi Syari’ah Ihya Kudus .................... 49

1. Sejarah Berdirinya Koperasi Syari’ah Ihya Kudus .............. 49

2. Visi, Misi Koperasi Syari’ah Ihya Kudus ............................ 50

3. Struktur Organisasi Koperasi Syari’ah Ihya Kudus ............. 50

4. Ruang lingkup Produk Koperasi Syari’ah Ihya Kudus ........ 53

5. Data-data deskriptif Koperasi Syari’ah Ihya Kudus ............ 56

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B. Deskripsi Data .......................................................................... 57

1. Pengelolaan modal dalam meningkatkan laba pada

Koperasi Syari’ah Ihya Kudus. ............................................ 57

2. Kendala dalam pengelolaan modal pada Koperasi

Syari’ah Ihya Kudus. ........................................................... 59

3. Upaya yang dilakukan untuk menghadapi kendala

dalam pengelolaan modal pada Koperasi Syari’ah

Ihya Kudus. .......................................................................... 61

C. Analisis dan Pembahasan ......................................................... 63

1. Pengelolaan modal dalam meningkatkan laba pada

Koperasi Syari’ah Ihya Kudus. ............................................ 63

2. Kendala dalam pengelolaan modal pada Koperasi

Syari’ah Ihya Kudus. ........................................................... 69

3. Upaya yang dilakukan untuk menghadapi kendala

dalam pengelolaan modal pada Koperasi Syari’ah

Ihya Kudus. .......................................................................... 72

D. Implikasi Penelitian .................................................................. 76

1. Secara teoritis ....................................................................... 76

2. Secara praktis ....................................................................... 76

BAB V PENUTUP

A. Simpulan ................................................................................... 78

B. Saran-Saran .............................................................................. 79

C. Keterbatasan Penelitian ............................................................ 79

D. Penutup ..................................................................................... 80

DAFTAR PUSTAKA

DAFTAR RIWAYAT PENDIDIKAN

LAMPIRAN-LAMPIRAN

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DAFTAR GAMBAR

Gambar 2.1 Faktor-Faktor yang Mempengaruhi Laba ................................. 29

Gambar 2.2 Kerangka Berfikir ..................................................................... 43

Gambar 4.1 Susunan Pengurus Kopsyar Ihya Kudus ................................... 51

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DAFTAR TABEL

Tabel 2.1 Penelitian Terdahulu ................................................................. 51

Tabel 4.1 Jumlah Aset Kopsyar Ihya Kudus ............................................ 57