Analisis modal kerja terhadap tingkat likuiditas pada PT PLN (Persero) wilayah kal-tim cabang samarinda --

ABSTRACT

Noor Laila, is an Accounting student for Diploma Ill (three) program of

Samarinda State Polytechnic and compiling the final duty entitled "Analysis Of

YVorking Capital to Level Liquidity in PT. P LN (Persero) Regional East

Borneo Branch Samaviüda" under guidance of Drs. Indah Agustini T.U, S.E

and Drs. Usman B. V.

The purpose of research is to know how percen level working capital and

liquidity at PT PI-N (Pecsero) Branch Samarinda period 2003 — 2005, while the

useful of the research is as information for management to be able to analysis of

capital to level liquidity.

The analysis instrun-jents in this '"Titing was Working Capital and four

Ratio Liquidity, they are Current Ratio, Cash Ratio, Quick Ratio and Working

Capital To Total Assest Ratio.

From the result of inferential analysis usage for three years, the hYorking

Capital experienced of degradation, the Cuvnnt Ratio experienced of degradation

in last pre, ;ous ) ear, Cash Ratio experienced improvement of last year, the

Quick Ratio in 2004 experienced but in 2005 have experienced of degradation and

the Workincr Capita! To Total Asesst in 2004 expcjienced improvement of last

year but in 2005 have experienced improvement.