A company engaged in the service sector has a purpose, namely to getthe maximum benefit for survival. To achieve these objectives, the company willrely heavily on the management in regulating the activities of firms, especially interms of financial function which includes all activities associated with businessfirms to obtain resources and allocate those funds accordingly. Planning andworking capital arrangement are intended to gain efficient benefit for company,because the company's working capital management efficiency becomes veryimportant for the growing and sustainability of the company. This requires aproject management to have a good knowledge of working capital so that later cananalyze the use of working capital to generate profits by using a specific method(measuring instrument). Profitability is a method that can be used by management/owners of the contractor to determine the efficiency of working capital in a projectto create profits. The analysis result showed that the operating margin for the termof payment systems on Banyubiru project in 2006 was the highest percentage of60.10% compared to the project in 2005 (59.92%) and in 2007 (60.01%). Thismeans that the turnover of working capital used in the project in 2006 Banyubiru isfaster than the project in 2005 and 2007.
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