Analisis Pengelolaan Modal Kerja Dalam Upaya Meningkatkan Profitabilitas Pabrik Kelanting

Abstract

Working capital management is a problem often face by businesses, and many businesses lose money due to these conditions. Therefore, the analysis of working capital is necessary and important for every busniness to determine the condition of its working capital. The purpose of this study was to determine how cash turnover, accounts receivable turnover, inventory turnover and quick rasio, and their influence so that they have an impact on the profitability of the Saema Jaya Snack Kelanting Factory in 2020-2022. This type of research is descriptive research using a quantitative approach and using secondary data, namely data obtained from the Kelanting Saema Jaya Snack Factory in Central Lampung in the form of financial statement attachments and from books, and other sources relevant to this research which will assist in processing the factory financial data obtained. The data analysis technique used in this research is working capital ratio and multiple regression analysis because it uses time series data. The results showed that cash turnover was quite volatile and had a significant negative effect on profitability. Accounts receivable turnover is quite stable and has no effect on profitability. Inventory turnover in this period has increased and decreased and the results show a significant positive effect on profitability. Quick ratio is quite volatile and has no effect on profitability. Cash turnover, accounts receivable turnover, inventory turnover and quick ratio simultaneously have no significant effect on profitabilityCash turnover, inventory turnover, accounts receivable turnover, quick ratio, profitability