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Analisis Sumber Dan Penggunaan Modal Kerja

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  • Haya, Nur Anni

Abstract

Setiap perusahaan atau badan usaha lain yang melakukan kegiatannya selalu membutuhkan dana. Kebutuhan dana tersebut digunakan untuk membiayai kebutuhan investasi maupun untuk memenuhi kebutuhan operasi sehari-hari. Dana yang diperlukan oleh perusahaan untuk memenuhi kebutuhan operasional sehari-hari disebut modal kerja. Dengan menganalisis sumber dan penggunaan modal kerja, akan dapat diketahui bagaimana perusahaan mengelola atau menggunakan modal kerja yang dimilikinya sehingga perusahaan dapat menjalankan operasi dengan sebaik-baiknya. Penggunaan modal kerja yang tepat akan menyebabkan terjadinya kenaikan dalam modal kerja tersebut, dan sebaliknya penggunaan modal kerja yang tidak sesuai dengan kebutuhan perusahaan akan mengakibatkan perusahaan mengalami penurunan modal kerja yang berakibat kepada operasional perusahaan yang tidak efektif dan efisien dalam pengelolaan modal kerja.

Suggested Citation

  • Haya, Nur Anni, 2022. "Analisis Sumber Dan Penggunaan Modal Kerja," OSF Preprints q5k2t_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:q5k2t_v1
    DOI: 10.31219/osf.io/q5k2t_v1
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