ANALISIS SUMBER DAN PENGGUNAAN MODAL PADA LEMBAGA PERKREDITAN DESA (LPD) DESA YEHANAKAN: Analysis Of Capital Sources And Use In Village Credit Institution (LPD) Yehanakan Village

Mertyani Sari Dewi (Sekolah Tinggi Ilmu Ekonomi Satya Dharma)
Putu Eka Nopiyani (Sekolah Tinggi Ilmu Ekonomi Satya Dharma)
Kadek Dian Jatiwardani (Politeknik Negeri Bali)
Ni Luh Eka Ayu Permoni (Sekolah Tinggi Ilmu Ekonomi Satya Dharma)

Ganec Swara
Vol. 19 No. 2 (2025): Juni 2025

This study aims to determine the sources and uses of working capital by analyzing the financial reports of the Yehanakan Traditional Village LPD. The data used in this study are balance sheet data and financial reports obtained directly from the Yehanakan Traditional Village LPD. This research method is a horizontal method used to compare company financial reports from different years, namely the 2019-2023 period. Analysis of sources and uses of working capital is a very important financial analysis for companies/business entities. The results of this analysis show that the analysis of the sources and use of working capital LPD Yehanakan Traditional Village for the 2019-2023 period has been effective and efficient with increases and decreases in working capital must be the same in reports on changes in working capital, reports on sources and use of working capital, liquidity ratios and working capital turnover ratio.