Abstract:
The purpose of this study was to measure the level of liquidity ratios, activity ratios measure, measure the effectiveness of working capital and the measure has been effective or not the use of working capital. The trouble there on PT. Sentosa is: one, the extent of liquidity ratio, two, the extent of activity ratios, three, the extent of the effectiveness of the use of working capital, four, whether it is an effective use of capital working.In this study are expected to be useful for the company PT. Sentosa, the writer and the education world.objek studied the effectiveness of the use of working capital. Data collection method used is documentation, interviews. The method used is descriptive method to the analysis of liquidity ratios, activity ratios. Analytical results obtained were compared with the measurement standards that have been set.
Based on the analysis of liquidity ratios and activity ratios can be concluded that the level of effectiveness of the use of working capital PT.Sentosa batam when compared with a predetermined standard measurements indicate that the current ratio of 2009 in a position ilikuid, in 2010 the ratio of illiquid positions, and in 2011 also still position liquid, although the decline from the previous year. And quick ratio in 2009 for the position of this ratio is in a position overlikuid, in 2010 his position was overlikuid, and in 2011 the ratio of fast PT. Sentosa overlikuid well positioned. activity ratio shows that accounts receivable turnover in 2009-2010 was effective, whereas in 2010-2011 was effective.
Inventory turnover in 2009-2011 was not effective. And for working capital turnover in 2009-2011 was not effective, and for asset tottal turover PT. Sentosa batam dalah effective in 2009-2010 and in 2010-2011 was not efektif.Above the results suggested that the working capital management of PT. Sentosa Batam renewal held in working capital management is to improve the effectiveness of the collection of accounts receivable, primarily accounts receivable that have been delinquent or past due, the holding business expansion, purchase equipment or machinery repair, and others.
