KEBUTUHAN DAN KETERSEDIAAN MODAL KERJA DALAM HUBUNGANNYA DENGAN PROFITABILITAS PERUSAHAAN (Studi pada PT. Persada Lampung Raya)
Abstract: The purpose of this
study was to determine how the use of working capital to the company's
profitability to fluctuate as well as to determine the exact amount of working capital
as needed PT. Lampung Persada Raya. The hypothesis is that "The use of working
capital and profitability levels at PT. Persada Raya Lampung Bandar Lampung
branch is inefficient '. Analysis is performed to determine the optimal amount
of working capital is the analysis of sources and uses of working capital,
working capital requirements determination analysis, and financial ratios such
as liquidity ratios, activity ratios and profitability ratios. The calculations
show that the amount of working capital needed by the company is greater than
the available working capital. Based on the analysis the authors conclude that
the company is likely to experience a shortage of working capital each year.
This shows that the company has not been able to optimally manage its working
capital in creating maximum profit. Authors suggested the company should be more
selective in the use of working capital and more effective in the management of
working capital in order to obtain the optimal profit.
Keywords: Warking capital,
Profitability, Eficiency
Penulis: Habiburrahman, Daniel
Hariadi Sunjoto, Riswan
Kode Jurnal: jpakuntansidd110087
