Analisis Pengelolaan Modal Kerja Untuk Menilai Return On Invesment (ROI) Pada Perusahaan PT Gudang Garam Tbk. Yang Terdaftar Di Bursa Efek Indonesia (BEI)
DOI:
https://doi.org/10.31851/jmanivestasi.v5i2.16293Abstract
ABSTRACT
The aim of this research is to determine working capital management in terms of RETURN ON INVESMENT (ROI) at PT. Gudang Garam Tbk for the 2014-2017 period. The data analysis technique in this research is qualitative by collecting numerical data which includes the use of numerical data from measurements related to PT data. Gudang Garam Tbk for the 2014-2017 period. The research results obtained from 2014-2017 show that the performance of working capital management is seen from (1). The working capital turnover ratio can be said to be poor because it is below the industry standard average of 6 times, (2). the cash turnover ratio is very good because it is above the industry standard average of 10 times, (3). The supply turnover ratio is good because it is above the industry standard average of 15 times, (4). Inventory turnover is still categorized as poor because it is below the industry standard of 20 times while (5). Return on Investment (ROI) can also be said to be not good because it is below the industry standard average.
Keywords : Working Capital Management, Return On Invsment (ROI)
ABSTRAK
Tujuan dalam penelitian ini yaitu untuk mengetahui pengelolaan modal kerja yang ditinjau dari RETURN ON INVESMENT(ROI) pada Perusahaan PT. Gudang Garam Tbk periode 2014-2017. Teknik analisis data dalam penelitian ini adalah kualitatif dengan cara mengumpulkan data angka yang meliputi penggunaan data angka-angka hasil pengukuran yang berhubungan dengan data PT. Gudang Garam Tbkperiode 2014-2017. Hasil penelitian yang diperoleh dari tahun 2014-2017 diketahui bahwa kinerja pengelolaan modal kerja dilihat dari (1). rasio perputaran modal kerja dapat dikatakan kurang baik karena dibawah rata-rata standar industri 6 kali, (2). rasio perputaran kas sangat baik karena di atas rata-rata standar indutri 10 kali, (3). Rasio perputaran piutang sudah baik karena di atas rata-rata standar industri 15 kali, (4). perputaran persediaan masih dikategorikan kurang baik karena di bawah standar indutri 20 kali sedangkan (5). untuk Return On Invsment(ROI) juga dapat dikatakan tidak baik karena karena di bawah rata-rata standar industri.
Keywords : pengelolaan modal kerja, Return On Invsment (ROI).
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