ANALISIS MODAL KERJA OPTIMAL PADA PERUSAHAAN TEKSTIL YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)

Main Author: Farok, Farok
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2013
Subjects:
Online Access: http://eprints.umm.ac.id/20233/1/jiptummpp-gdl-farok-31802-1-pendahul-x.pdf
http://eprints.umm.ac.id/20233/2/jiptummpp-gdl-farok-31802-2-babi.pdf
http://eprints.umm.ac.id/20233/3/jiptummpp-gdl-farok-31802-3-babii.pdf
http://eprints.umm.ac.id/20233/
Daftar Isi:
  • The purpose of this study is to analyze the optimal working capital. The financial statements were analyzed using the method of working capital turnover with the view of the elements of working capital turnover that is turnover of cash, receivables turnover and inventory turnover. The calculation of the optimal working capital formula is calculate element of working capital in the multiple, working capital element in the day, working capital turnover, forecasting sales next year by using the method of last square, and calculate the optimal working capital. Measured by comparing the real working capital to the optimal working capital calculation results. The analysis data from research conducted on the working capital in 2009 - 2011 provides an overview a company's operations better at some companys listing in Indonesia stock exchange, proved in the cash turnover, receivables turnover and inventory turnover each year has increased. Based on the analysis of the optimal working capital which is the method to determine the optimal working capital can be concluded that the textile companies listed in Indonesia Stock Exchange (IDX) is not optimal due to shortage of working capital (MKR≤MKO), and the excess working capital (MKR≥MKO).