Nurlia, Dinia Eka (2008) PENENTUAN KAS OPTIMAL DALAM MENJAGA LIKUIDITAS DAN MENINGKATKAN PROFITABILITAS PADA PT. INDUSTRI SANDANG NUSANTARA LAWANG. Other thesis, University of Muhammadiyah Malang.
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Cash constitute one of all unsure work capital which more high its liquidity. More high total of cash money in firm it is more big or more high the liquidity level. The liquidity constitutes a indicator concerning ability firm to pay all of financial loan in short-term when period time by using fluent asset. The goal of this study is to know cash condition ang to determine optimal cash in PT. Industri Sandang Nusantara Lawang to keep liquidity and increase profitability. The data which be used are document data such as invoice, journal, letters, notes of meeting, memo or in program statement. The document data which be used by writer such as profit and lost financial statement, balance statement in 2003-2005. The data are analyzed by using descriptive quantitative data which cover determining of optima cash and liquidity ratio analysis. The calculation result show that to keep liquidity and increase profitability PT. Industri Sandang Nusantara Lawang must have cash total optimal in 2003 about Rp 6,166,954,013,- whit total of transaction frequent which be carried out furring one year = 3 times. The total of cost to process cash with conversion cash about Rp. 511,882,911,-. In 2004 total of cash optimal which be have to formed about Rp. 4,697,190,307,-. With total of transaction frequent which be must carried out about 3 times. The total of cost to process cash with conversion cash about Rp. 387,052,843,-. In total of optimal cash PT. Industri Sandang Nusantara Lawang in 2005 which have to formed about Rp. 3,938,294,840,-. The value about Rp. 3,938,294,840,- have to be accepted when fill the cash. During a Year total of transaction frequent which have to be carried out 3 times. While the mean of balance about Rp. 1,969,147,420,-. The total of cost to process cash with conversion cash about= (Rp. 76,001,112 x 3) + (0.128 x 1,959,147,420) = 479,069,632,- Based on the conclusion above, it is suggested which be give to firm that need to determine cost of transaction balance efficiency by determining quantity of cash conversion optimal, thus there are cash balance that is not more high that cause cash unproductive, increase liquidity by using claim management, notice perquisite of credit sale. By this policy sale with credit, firm will try to increase profitability, to process source and use firm financial to increase cost efficiency to decrease and avoid unneeded cost that the cost will give influence to determination of main sale price.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Divisions:||Faculty of Economic > Department of Management|
|Depositing User:||Anggit Aldila|
|Date Deposited:||24 May 2012 03:42|
|Last Modified:||24 May 2012 03:42|
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