<![CDATA[Cash and receivables are elements lancar.Aktiva current assets is part of working
capital, which also affected the working capital turnover. Cash is the most liquid
assets used to finance the company´s operations, while accounts receivable are
receivables from buyers or customers due to the sale of goods or services on
credit.Public
Company (Perum) Pengadaian are credit institutions that provide service
assistance in the form of borrowing money with a pledge to the public in general.
The number of customers from year to year increase, it is proved that the
existence pengadaian really needed by society.
Working capital according to the qualitative concept is part of the current assets
that can really be used to finance the company´s operations without disrupting
likiuditasnya, namely that an excess of current assets over liabilities smooth. The
existence of a positive and significant influence in a positive cash turnover and
dominant towards the working capital turnover, caused by the cash position is
very important information about cash receipts and the financing of an enterprise
during a certain period. The higher the company´s cash position, the better the
performance of companies in menghasilan company funds. With adnaya cash flow
in and out then the resulting change in the amount of funds in cash. More and
more funds in the cash working capital that can be used too much, because with
the amount of funds that much, given too much credit. The partial rotation of
doubtful variables also proved to be positively significant effect on the working
capital turnover. This means the higher the velocity of receivables will not affect
the large-size company´s working capital turnover.
keyword: company,capital,working]]>
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