CD Skripsi
Analisis Efektivitas Modal Kerja Dalam Meningkatkan Likuiditas Dan Profitabilitas Pada Pt. Syuhada Bersaudara Kabupaten Rokan Hulu
This study aims to determine and analyze the effectiveness of working
capital in improving liquidity and profitability in PT. Syuhada Bersaudara
Kabupaten Rokan Hulu. In this study using quantitative descriptive data types, the
data sources used are primary data obtained through interviews, and secondary
data using financial statement data of PT. Syuhada Bersaudara Kabupaten Rokan
Hulu for the 2016-2020 period and other data related to research material, and
using ratio analysis.
The results of this study are as follows: First, the effectiveness of working
capital on the liquidity ratio with indicators of the current ratio and cash ratio is
in the good category although there is a decrease and increase in value in each
period. Second, the effectiveness of working capital on profitability ratios with
indicators of net profit margin, return on investment and return on equity are in
the poor category. The low value of profitability ratios in NPM, ROI and ROE
was caused by an increase in total assets and high expenses, while product sales
experienced fluctuating developments.
Keywords : Working Capital, Liquidity and Profitability
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