Analisis sumber dan penggunaan modal kerja pada koperasi serba usaha gemilang loa janan tahun 2012-2013 --

The purpose of this research is to know souce dan usage of working capotal at koperasi serba usaha gemilang in the year 2013. the data usage in this research is trial balance raport years 2012 and 2013.
This writing applied the analysis instrument of comparison balance, statemnt of changes in working capital composition and statemnt of souce and application working capital.