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Makalah Kelompok 9 (Analisis Sumber Dan Penggunaan Modal Kerja)

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  • Sahib, Muh. Aqsal

Abstract

Laporan Keuangan merupakan pelaporan dari peristiwa-peristiwa keuangan laporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi dengan posisi keuangan dan hasil-hasil yang telah dicapai oleh perusahaan. Mulanya laporan keuangan utama perusahaan adalah Neraca dan Laporan Laba Rugi, tetapi belakangan ini lahirlah Laporan Modal Kerja atau Laporan sumber dan Penggunaan Modal Kerja. Untuk membiayai operasi perusahaan perlu adanya modal kerja yang diharapkan akan dapat kembali membiayai operasi perusahaan selanjutnya. Laporan sumber dan penggunaan modal erat kaitannya dengan tingkat likuiditas dalam memenuhi kewajiban jangka pendek dengan sejumlah aktiva-aktiva lancar yang dimiliki perusahaan. Ada beberapa macam rasio dalam menilai likuiditas yaitu Current Ratio, Acid Test Ratio, dan Cash Ratio.

Suggested Citation

  • Sahib, Muh. Aqsal, 2021. "Makalah Kelompok 9 (Analisis Sumber Dan Penggunaan Modal Kerja)," OSF Preprints rm56k, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:rm56k
    DOI: 10.31219/osf.io/rm56k
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