Purwanti, Indah (2008) ANALISIS EFISIENSI PENGELOLAAN MODAL KERJA UNTUK MENINGKATKAN PROFITABILITAS PADA INDUSTRI KECIL KERIPIK TEMPE INTAN, RATNA DAN HEMILADI KOTA MALANG. Other thesis, University of Muhammadiyah Malang.
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In its activity, a company always has orientation on maximum profit or goal achievement. Nevertheless, the company must try maximally to realize it well using the possessed resources. One of the main determining factors in achieving company’s goal is the availability of work capital resource that has function to fund company’s operational activity. Capital resource is a utilizing form of work capital amounts, which is used by funding company’s activity directly, giving impact on company’s profitability. The purpose of this research is to review the policy of Tempe crispy small-industry owner in Malang City to manage work capital. Secondly, to analyze work capital management efficiency related to Tempe crispy small-industry profitability. For small industry, this research result is expected to be consideration material in making decision in accordance with work capital related to company’s profitability. The analysis result regarding to the policy of Tempe crispy small-industry owner in Malang City to manage work capital can be described as follow: owner, in cash management to fund operational activity during this time, not only uses own capital or cash, but also uses debt. It is done to close the expensed fund in company’s operational activity. In receivable account management, owner applies sale system in-cash and in-credit. Owner also gives some discount in order to improve sales volume, especially for purchase in cash and in great volume. There is some weaknesses in controlling receivable account, where the company do not make any contracts or give some conditionals to consumers, who buy in credit, and it is just using reliance system. In supply management, owner is not only depended on one raw-material supplier. It is to avoid the lack of raw-materials supply. While for the finished product management, owner conducts a precise packaging system, so its product won’t be broken easily. Based on the analysis result, hence it can be known that during this time the owner has conducted an efficient work capital management. Some suggestion can be submitted from this research result: it is expected that industry owner sets work capital-budgets and conduct some reviews regarding his/her policy on the applied receivable account during this time. It is expected that the owner implements just-in-time method as the control alternative on the stock.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Anggit Aldila|
|Date Deposited:||09 Jun 2012 02:56|
|Last Modified:||09 Jun 2012 02:56|
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