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Tiara Meyla Seibinna
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ANALYSIS OF THE ROLE OF WORKING CAPITAL MANAGEMENT IN THE DEVELOPMENT OF COMPANY OPERATIONAL ACTIVITIES Elfitra Widia Wulandari; Lia Nirawati; Acep Samsudin; Ossa Yuansah Putri; Jessie Aprillia Setiawan; Tiara Meyla Seibinna; Nabilla Rahma Maharsany
Journal of Management and Business Vol 5 No 1 (2022): Edisi 5 (1) Juni 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jmb.v5i1.1614

Abstract

ABSTRAK: Pada dasarnya manajemen modal kerja merupakan bentuk dari pengelolaan terhadap aktiva lancar dan hutang lancar perusahaan dengan tujuan agar tercapainya keseimbangan antara laba dan resiko sehingga kelak dapat memberikan kontribusi positif terhadap nilai perusahaan, yaitu peningkatan laba dan penurunan resiko. Kondisi perusahaan dipengaruhi oleh manajemen modal kerja dalam meningkatkan dan mengendalikan likuiditasnya. Dimana suatu perusahaan harus menyediakan modal kerjanya secara cukup agar dapat menjalankan kegiatan operasi perusahaan.Selain itu, kenaikan taupun penurunan dalam likuiditas dapat dilihat dari modal kerja perusahaan. Kata kunci: modal kerja , aktiva lancar, hutang lancar, peningkatan laba ABSTRACT: Basically, working capital management is a form of management of current assets and liabilities the company smoothly with the aim of achieving a balance between profit and risk so that later it can make a positive contribution to the value of the company, namely an increase in profit and a decrease in risk. Conditions companies are affected by working capital management in improving and controlling liquidity. Where a company must provide sufficient working capital in order to run the company's operating activities. In addition, the increase or decrease in liquidity can be seen from working capital company. Keywords: working capital, current assets, liabilities, increase in profit
Co-Authors Acep Samsudin Elfitra Widia Wulandari Jessie Aprillia Setiawan Lia Nirawati Nabilla Rahma Maharsany Ossa Yuansah Putri