Manafe, Ihlin Hartaty Pengarang ROLENS E H RIWU MANU Dosen Pembimbing 1 Yeheskial Nggandung Ketua Penguji

The remaining income (SHU) at the GMIT Talent Multipurpose Cooperative in Kupang City tends to fluctuate every year, even though the working capital has increased every year. This study aims to determine the effect of working capital turnover on profitability in the GMIT Talent Business Cooperative in Kupang City. The research location is located at the GMIT Multipurpose Business Cooperative in Kupang City, Jalan Military Police, Naikoten 1 Kupang. The population of this research is all financial reports of the Talenta Business Cooperative at GMIT Kupang City and samples of financial reports for the years 2015-2019. Data collection techniques are interviews and documentation. The data analysis technique in this research is descriptive statistical test, trend analysis, normality test, simple linear regression analysis and hypothesis testing which consists of t test and determination coefficient test. The results showed that the value of Asymp. Sig. (2-tailed) is 1.00 greater than α (0.05) this means that in the regression model confounding variables or residuals are normally distributed. The working capital turnover variable has a positive and significant effect on the profitability variable as evidenced by the tcount is greater than ttable (6.006> 2.353) and the significance value is 0.009 less than α (0.05). The working capital turnover variable affects the dependent variable by 89.8% and the remaining 10.2% is explained by other variables not included in this study. The conclusions that can be drawn from this study are the effect of working capital turnover on the profitability of the Gmit Talent Multipurpose Cooperative Cooperative in Kupang City. is the turnover of working capital has a positive and significant effect on the profitability of the Gmit Talent Multipurpose Cooperative Cooperative in Kupang City. Keywords: Working Capital, Profitability