ANALISIS PERPUTARAN MODAL KERJA PADA USAHA SILIWANGI KOPI SAMARINDA TAHUN 2022-2023

Abstract

Working capital is an integral part of the operational sustainability of a business, including the coffee business. Working capital turnover is a critical aspect that influences a company's efficiency and liquidity. Therefore, working capital turnover analysis is important to understand the extent to which working capital management can support operational continuity. This research aims to determine and analyze cash turnover, inventory turnover and working capital turnover in the Siliwangi Kopi Samarinda business in 2022 - 2023.

This research carried out the financial reports of the Siliwangi Kopi Business for 2021, 2022 and 2023 The analytical tools used were analysis of cash turnover, inventory turnover and working capital turnover.

The research results show that 1) Cash turnover at the Siliwangi Kopi Samarinda business in 2022 - 2023 has increased due to an increase in selling prices accompanied by an increase in sales at Siliwangi Kopi, thereby increasing cash turnover. 2) Inventory turnover at the Siliwangi Kopi Samarinda business in 2022 - 2023 will increase due to effective inventory management where purchases are made on time and are not excessive. 3) Working capital turnover in the Siliwangi Kopi Samarinda business in 2021 - 2022 has decreased due to increasing operational costs, where salary costs in 2023 have increased from the previous year