ANALISIS PENGGUNAAN MODAL KERJA PADA USAHA ZARIS GORDEN DI TENGGARONG

Abstract

Fachruddin HASAN, Usage Analysis Working Capital In Zaris Enterprises Curtains in Tenggarong. Under this guidance (Mr. Robin Jonathan, and Mrs. Elfreda A. Lau).

This study aims to determine the increase or decrease in the effectiveness of the use of working capital in the business Zaris Curtains in Tenggarong

Formulation of the problem in this research is "What is the use of working capital in the business Zaris Curtains in 2010.2011 and 2012 have been effective,

The hypothesis in this study is: "Peenggunaan working capital in the business Zaris Tenggarong curtains in 2010, 2011 and 2012 have been effective."

Analysis and hypothesis testing tools used are cash turnover, turnover of receivables and working capital turnover.

Berdaasarkan of the results of the analysis and discussion, the Dapa be concluded as follows:

1. Turnover cash generated in 2012 dropped when compared to cash flows generated in 2011 and down when compared to the cash flows generated in 2010.

2. Receivables turnover generated in 2012 increased when compared with the turnover of receivables generated 2011 and increased when compared with the accounts receivable turnover generated in 2010

3. Turnover of working capital generated in 2012 increased when compared with working capital turnover generated in 2011 and increased when compared with working capital turnover generated in 2010.

These findings indicate that the hypothesis is accepted because of the overall turnover of cash, accounts receivable turnover and working capital turnover under ideal circumstances.