Analisis Pengelolaan Kas dan Modal Kerja Untuk Menjaga Likuiditas Pada PT. Belawan Indah

Abstract

Managing cash and working capital in a company is very necessary and needs to receive more attention from the company, so that efforts are made as best as possible so that there is no decline in profits in the following year which could impact the company's liquidity which is not maintained. The amount of cash available in the company cannot be maintained so that its liquidity position is inadequate. The use and management of working capital does not run as it should so that the liquidity position is not good. This research uses quantitative descriptive research. The research population that will be used in this research is the company's monthly financial performance starting from 2017 to 2021 with a total of 60 financial reports. The sampling technique used is saturated where the entire population will be used as the research sample. The research results show that there is a partially significant positive influence between cash management and liquidity so that H1 can be accepted. There is a partially significant positive influence between working capital and liquidity so that H2 can be accepted. Simultaneously there is a significant influence between cash management and working capital on liquidity