ANALISIS OPTIMALISASI MODAL KERJA PADA PERUSAHAAN BAHANA DONAT MALANG
| Main Author: | Nurdiana, Mei |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9084/1/am.pdf http://eprints.umm.ac.id/9084/ |
Daftar Isi:
- This Research entitle is "Analysis of Optimalisasi Working Capital at Company of Bahana Donat Malang". Intention of this research is to analyse the amount of optimal working capital to company of Bahana Donat Malang and to know the level of reduction of working capital (circulating assets) in 2009. This research used is financial analysis, that is calculating requirement of company working capital by using turn over of working capital method. Calculation started from turn over calculating of working capital element, what consist of cash; trade receivable; others receivable; and inventory. This calculation is conducted in day and times riil, to know how many times turn over of working capital element and to know day of working capital element fund in one period. After calculation of working capital element in day and times rill conducted, can be conducted by calculation turn over of working capital in one period. Projection of sale conducted next period to know requirement of working capital company of next period. Projection sale of company for to next period by product moment method. Same with the aim of this research, if calculation of optimal working capital in 2009 bigger than amount of capital in 2009 smaller than amount of year circulating assets 2008, hence needing reduction of circulating assets. Result of this research indicate that the amount of requirement of working capital company of Bahana Donat Malang is not optimal. This matter because amount of company circulating assets in 2008 is equal to Rp175,581,000.-, while requirement of company working capital in 2009 is equal to Rp154,104,150.-. Amount of circulating assets by the end 2008 is requirement of working capital in the early 2009 company of Bahana Donat Malang, so that there are reduction of working capital equal to Rp21,476,850.- of circulating assets in 2008. Keyword: Optimal, Working capital