Analisis Sumber dan Penggunaan Modal Kerja pada PT. Mayora Indah Tbk dan PT. Kino Indo1nesia Tbk Perio1de 2020-2022

Abstract

The aim of this research is to detennine the state of the soitrces and use 10/ working capital, as well as the factors causing changes in the sozirces and 1Jse of worki11g capital at PT. Mayora /ndah Tbk and PT Kina Indonesia Tbk for the 2020-2022 period and to find out which companies heave the most e;ffective sources and uses of working capital, looking at the working capital adequacy ratio through Total Assets to Net Working ·Capital, Current Liabilities to Net Worki11g Capital Working Capital turnover. The research m,ethod used in this research is quantitative data, namely .financial reJJorts. The research results ob1taine,d are the soitrces and use o.f working capital as 1,,vell as knowing the causes o.t· clzanges in working capital in a certain period. It can be seen from the company's financial reports where the working capital o_f PT .. May.ora Indah Tbk a11.d PT. Kino Indonesia for the 2020-2022 perio,d experienced a decrease and increase iii working cap,ital.