Analysis of Sources and Expenditures of Working Capital at PT. Kereta Api Indonesia (Persero) on Period 2016-2019
DOI:
https://doi.org/10.30736/jpensi.v7i3.1283Keywords:
Working Capital, Source of Working Capital, Expenditures of Working CapitalAbstract
Effective working capital management can have a positive impact on a company, such as increasing the element of profitability and preventing the company from a crisis. To be able to determine the level of expenditures of working capital, it is necessary to analyze the sources and expenditures of working capital. Therefore, this study discusses the Analysis of Sources and Expenditures of Working Capital at PT Kereta Api Indonesia (Persero) on Period 2016-2019. With this research, the company concerned can find out the level of expenditures of working capital in the financial statements on period 2016-2019. The analytical methods used in this research are Horizontal, Quantitative Descriptive and Qualitative Descriptive. The results of this study are that the management of working capital at PT Kereta Api Indonesia (Persero) is still not effective because the increase in working capital only occurred in the 2016-2017 period, while the following two periods experienced a decrease in working capital.References
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