Tri Setyo Rini Wulan Handari


Efficiency and effectiveness represent two criterion able to be used to assess co-operation criterion. Efficiency term and effectiveness weared in the form of comparison and have never been used for absolute congeniality. Analyzer able to be used to assess working capital effectiveness and efficiency is monetary ratio analysis which represent end result of accounting process. The ratio analysis connect balance elements and calculation of result of[is effort so that can give past co-operation operational picture and also a period of/to now, and also can assess how far efektifitas and is efficient of company which have been conducted.
Target of this research is to know efficiency storey level and effectiveness usage of working capital and also the way of improving effectiveness and efficiency usage of working capital at company.
Analysis method the used to use monetary ratio analysis consisting of ratio of likuiditas, solvency ratio, and profitability ratio by comparing it of year 2006 - 2008 after the calculation will be determined by measurement of company.
Result of from this research is known pursuant to calculation of monetary ratio and can be concluded that usage of company working capital seen from its ratio of him of udah efficient because which yielded undersize which determined while usage of working capital pursuant to solvency ratio have been used efficiently. For the usage of company working capital evaluated from profitability ratio which consist of ratio of ROE and of ROA indicate that its use have is effective. Than result of the research hence which must be conducted company by paying attention policy of receivable, later then improve the amount of its asset.


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