ANALISIS KOMPARASI EFISIENSI DAN EFEKTIVITAS PENGELOLAAN MODAL KERJA ANTARA PT GUDANG GARAM Tbk DAN PT HM SAMPOERNA Tbk
| Main Author: | Huda, Khoirul |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/4646/1/L.pdf http://eprints.umm.ac.id/4646/ |
Daftar Isi:
- This study which carried out to PT Gudang Garam Tbk and PT HM Sampoerna Tbk constituted case study, this study is descriptive and comparative. The using data of this study is secondary data. Data is gained from Stock Exchange of Surabaya (BES) by documentation method. The goal of this study is to know efficiency and effectivity level of activity asset management to PT Gudang Garam Tbk and PT HM Sampoerna Tbk in 2004-2006 period by using Cross Section method to know efficiency and effectivity level of activity asset management is better among two firms. The efficiency measurement in relevance period of activity it is seen from comparation among total of activity asset with ideal activity asset, it does not calculate asset costing which be increased to activity assets. While the effectiviety measurement are inventory tunoner, receivable tunover, fixed asset turnover, asset turnover, working capital tunover, carrent ratio dan quick ratio (Activity ratio and liquidity ratio) The steps of this analysis are calculation ratio each firms then it is compared as cross section to comparative analysis. The study result which be gained show that activity asset in PT Gudang garam Tbk is more efficiency than PT HM Sampoerna Tbk, and effectivity sides is more effective than PT Gudang Garam Tbk