The research aims to determine the effect of the accounts receivable turnover and efficient use of working capital to economic profitability on Mutual Assistance KPRI Kedungpring Lamongan district from 2003 to 2012. The ratio used in this study is the accounts receivable turnover. While the efficiency of working capital uses Return on Working Capital calculation. On other hand, cooperative economic rentability using economic rentability calculations.. The method used in this research is

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... tive research methods. For data analysis used multiple regression analysis, t-test, f test, the coefficient of determination, and the classical assumptions. Based on the survey results revealed that f test is known that the accounts receivable turnover and working capital efficiency together economically significant effect on rentability. Results of this study the coefficient of determination of 68.2% rentability is affected by accounts receivable turnover, and working capital efficiency, and 31.8% are influenced by other variables not examined in this study.