CD Skripsi
Analisis Pengelolaan Modal Kerja Dalam Meningkatkan Profitabilitas Pada Ptpn Iv Unit Kebun Teh Sidamanik Provinsi Sumatera Utara
This research was conducted at PT. Perkebunan Nusantara IV Sidamanik Tea
Plantation Unit, North Sumatra Province, with the problem in the research,
namely the decline in the company's ability to obtain profitability. The purpose of
this study was to knowing and analyze the management of working capital in
increasing company profitability. The types and sources of data used are
secondary data originating from the financial statements of PT. Perkebunan
Nusantara IV Sidamanik Tea Plantation Unit for the period 2017-2021. The data
collection technique used the method of financial statement documentation, in this
research using the type of quantitative descriptive data, while the data analysis
technique used by the author in this study was ratio analysis. The ratios used in
this study include activity ratios (total asset turnover and working capital
turnover), liquidity ratios (current ratio, quick ratio, and current ratio) and
profitability ratios (net profit margin, return on assets, and return on equity). .
The results showed the results of the calculation of the ratio at PT. Perkebunan
Nusantara IV Sidamanik Tea Plantation Unit, namely the activity ratio shows that
the total asset turnover and working capital turnover fluctuated. The liquidity
ratio in the current ratio and quick ratio has increased and the cash ratio has
fluctuated. The profitability ratio shows that the net profit margin, return on
assets, and return on equity have fluctuated during the last five years.
Keywords: Working capital, Activity ratio, Likuidity rato, Profitability ratio
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