CD Skripsi
Analisis Pengelolaan Modal Kerja Dalam Meningkatkan Likuiditas Dan Profitabilitas Pada Pt. Perkebunan Nusantara V Pekanbaru
Good working capital management determines the effectiveness and
efficiency of the activities carried out by the company. This study aims to
determine and analyse the effectiveness of working capital management in
increasing liquidity and profitability at PT. Perkebunan Nusantara V Pekanbaru.
The type of data used in this study is descriptive quantitative data. The data
source uses primary data obtained through interviews and secondary data using
the financial statements of PT. Perkebunan Nusantara V Pekanbaru Tbk for the
period 2015-2019 and using ratio analysis.
The results of the study are as follows: First, the management of working
capital to liquidity causes a decrease in the current ratio, but sometimes
increases. The decrease in current ratio was due to a significant increase in
current assets compared to the previous year. Second, the management of
working to profitability causes a decrease in return on investment. But sometimes
increases. Return on investment and return on equity which is caused by the
company's net profit has decreased significantly compared to the previous year.
Keywords: working capital, liquidity and profitability
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