ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT UNITED TRACTORS Tbk SITE LOA JANAN SANGA TAHUN 2016-2017 --

ABSTRAK
Saputri, Syentia. 2018. Analisis Sumber dan Penggunaan Modal Kerja PT United Tractors Tbk Site Loa Janan Sanga Tahnu 2016-2017 dengan pembimbing I H. Mat Juri, S.E., MM., dan Bapak Zulfikar, S.E., M.SA., (Humbis) sebagai pembimbing II. Tujuan Penelitian ini adalah untuk mengetahui pertumbuhan modal kerja serta sumber modal kerja yang dapat digunakan dalam kegiatan opersioanal PT United Tractors Tbk Site Loa Janan Sanga Tahun 2016-2017. Adapun alat analisis yang digunakan adalah kertas kerja sumber dan pengunaan modal kerja dan laporan perubahan modal kerja. Hasil penelitian ini menunjukkan bahwa modal kerja PT United Tractors Tbk Site Loa Janan Sanga mengalami pertumbuhan signifikan. Hal ini dikarenakan pada tahun 2017 modal kerja mengalami kenaikan sebesar Rp.1.015.737.000.000,-.
Kata kunci: Sumber modal kerja, penggunaan modal kerja.
ABSTRACT
Saputri, Syentia. 2018. Analysis of Sources and Usage of Working Capital at PT United Tractors Tbk Site Loa Janan Sanga year 2016-2017 under guidance of H. Mat Juri, SE., MM., as supervisor I and Zulfikar, S.E., M.SA., (Humbis)., as supervisor II. The purpose of this investigation is to determine the growth of the working capital of the said company along with the working capital sources that can be untilized in the company’s operationa activities between 2016-2017 period. Some analysis tools that were employed in this paper are arrangement of working paper source and working capital utilization, along with a report on changes of working capital. The result of this investigation shows that there is a significant growth in the working capital of PT United Tractors Tbk Site Loa Janan Sanga which is caused by an increase of working capital by Rp.1.015.737.000.000,- in the year 2017.
Keywords: Capital Working Sources, Capital Working Utilization