PENGELOLAAN MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PERUSAHAAN

Abstract

Working capital management has a very important role to generate income and ensure the survival of the company. Working capital is defined as the investment in current assets or short-term assets, such as cash, bank, securities, accounts receivable, inventories and other current assets. Companies must be able to manage working capital efficiently. The purpose of scientific writing is to determine the condition of working capital in manjalankan operations, and how to manage working capital by using three approaches, namely aggressive approach, conservative approach and trade-off approach and its impact on the level of working capital liquidity with the use of liquidity ratios. The larger a company, demands the existence of and working capital stock must be met. Since the fund's capital will be used for company operations. Journal writing and analytical results indicate that the need for a company to find out how to manage working capital funds to perform all the activities of the company that runs throughout the company. Trade-off Approach can provide a solution that helps companies use working capital efficiently.

Keywords: Working Capital, Aggressive Approach, Conservative Approach, Trade Off Approach, Liquidity Ratio.