Analisis modal kerja pada perum bulog divre kaltim entitas balikpapan periode 2005,2006,dan 2007 --

ABSTRACT

Kasmawati, is an Accounting student for Diploma Ill progratn of Samarinda

State Polytechnic and compiling the final duty entitled "Analysis Working

Capital in PerumBulogDivreKaltimEntitas Balikpapan period 2005, 2006, and

2007" under guidance of E. RetnoManinggarJ,SE,M.Busdan ll. Abdul Rahman, Lc,

M.Fil.1.

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

liquidity at PerumBulogDivreKaltimEntitas Balikpapan period 2005 2007, while

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

working capital to level liquidity.

The analysis instrument in this writing was Working Capital and töur 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 Working

Capital experienced improvement of last year, the Current Ratio in 2006 experienced

but in 2007 have experienced of degradation, the Cash Ratio in 2006 experienced but

in 2007 have experienced of degradation, the Quick Ratio experienced improvement

of last year and the Working Capital to Total Assest in 2006 experienced

improvement of last year but in 2007 have experienced improvement.