Analisis Sumber dan Penggunaan Modal Kerja PT. Bank Rakyat Indonesia (Persero) Tbk

Abstract

This research was conducted to analyze and determine the level of effectiveness and efficiency of sources and use of working capital at PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2020 to 2022. The analytical method used is a descriptive analysis method using the working capital adequacy ratio which consists of three types of ratios, namely the ratio of total assets to net working capital, the ratio of current liabilities to working capital net, and working capital turnover. The research results obtained from the Working Capital Adequacy Ratio Analysis through total assets to net working capital, current liabilities to net working capital, and working capital turnover show that the working capital of PT. Bank Rakyat Indonesia Tbk is sufficient to finance the company's operational activities, especially in financing the company's current assets and liabilities. So the company's working capital management is considered good because the source of working capital is always greater than the use of working capital each year.