EFISIENSI DAN EFEKTIVITAS PENGELOLAAN MODAL KERJA PADA PERUSAHAAN TENUN PELANGI KECAMATAN LAWANG KABUPATEN MALANG

WIWIK HARTATIK

Abstract


This research is case study at woven company PELANGI Lawang with the title : “Efficiency and Effectiveness to manage of working capital at woven company PELANGI, Lawang Subdistrict and Malang Regency”.
This research is intended to analyze efficiency and effectiveness to manage of the working capital at woven company PELANGI, Lawang Subdistrict and Malang Regency.
The result of this research computation that to manage of the working capital at woven company PELANGI, Lawang Subdistrict and Malang Regency is not efficiency and not effectiveness. In this case to seen from high of real working capital need with ideal working capital need, big interval to Rp. 14.054.624,- (2003) coused to low turnover of the working capital and sales at year 2004 with forecast method of trend least square. The capital bound period to year 1999-2003 with time series is increase, while turnover of the working capital is decreasing. This coused by mean working capital at year 1999-2003 is increasing an unequal amount with increasing of sales, decreasing of liquidity ratio, and rentability ratio (with tine series) coused by current liabilities is increasing better than current assets, so high of equity used to produce earning.
Be based on result of this research, so implemented at woven company PELANGI Lawang must to increasing turnover of working capital, so that capital bound period is relative short, and real working capital need is relative small. That beside by take discount sales to fast bad debt, increasing of liquidity ratio with minimize of current liability, and increasing rentability ratio with increasing of earning as the same used equity.

 

Keyword : EFEKTIVITAS PENGELOLAAN; MODAL KERJA; KABUPATEN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-wiwikharta-1563-PENDAHUL-N.pdf


Keywords


EFEKTIVITAS PENGELOLAAN; MODAL KERJA; KABUPATEN