ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PT. KIRANA MEGANTARA TBK
Abstract
This research was conducted by the author to analyze the financial statements of PT. Kirana Megantara TBk. so that they
can know some things that are desired, namely (1) to see and find out where the sources of working capital owned by PT.
Kirana Megantara, (2) Where the use of working capital is used by the company (3) Whether the company's management
can maintain the stability of the company's liquidity level from year to year. Research using quantitative approach methods
with ex-post facto methods, the sample used in this study is financial statement data PT. Kirana Megantara for the last five
consecutive financial year periods were 2016, 2017, 2018, 2019 and 2020. The conclusions that can be obtained from this
study are (1) working capital sources obtained in 2017 amounting to Rp.2,694,725,781,000, - in 2018 Rp.51,166,187,000 in
2019 Rp.2,480,789,325,000 and in 2020 Rp.915,190,713,000,- (2) while the payment Working capital in 2017
Rp.981,436,636,000 in 2018 Rp.1,769,270,614,000 in 2019 Rp.620,013,527,000 and in 2020 Rp.1,946,297,115,000 then (3)
the company's liquidity ratio level in 2016 amounted to .14.41%, in 2017 it was 7.30%, in 2018 it was 1.17%, in 2019 it was
10.50% and in 2020 it was 1.17%.
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