Analisis Efisiensi Penggunaan Modal Kerja Perusahaan dengan Rasio Keuangan pada PT Perkebunan Nusantara III (Persero) Medan

Abstract

Companies need working capital to carry out the investment needs and activities of daily company operations. In order to achieve maximum profit or advantage is to use working capital efficiently. Efficient working capital management is indispensable in the company as a condition for the growth and survival of the company. The purpose of this study is to determine the financial condition at PT Perkebunan Nusantara III (Persero) whether the use of working capital has achieved an efficiency of liquidity ratios and activity ratios. The type of research in this study is qualitative research. The method that is used in this research is descriptive method. The data collection techniques used documentation and literature through the financial statements and books. The data analysis technique used descriptive data analysis with financial ratio analysis. The data obtained were collected, compiled, interpreted and analyzed so as to provide information for solving problems and goals to be achieved. The research was conducted in PT.Perkebunan Nusantara III (Persero) which is located on Jl. Sei Batanghari No. 2 Medan. The results showed that PT Nusantara Plantation has a pretty good liquidity but still have not reached the current ratio standard industry. Based on the activity ratio, the working capital use efficiency is not good enough because the value of the total assets turnover ratio is below the standard industry.