ANALYSIS OF WORKING CAPITAL MANAGEMENT AND PROFITABILITY AT PT KALBE FARMA, TBK
| Autor: | Lily Rahmawati Harahap, Ellys Thoyib, Rahmi Aryanti |
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| Rok vydání: | 2022 |
| Zdroj: | Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi. 17:181-189 |
| ISSN: | 2684-8732 1858-2702 |
| DOI: | 10.35449/jemasi.v17i02.498 |
| Popis: | Kalbe Farma, Tbk is one of the large companies engaged in the pharmaceutical sector in Indonesia. PT Kalbe Farma, Tbk, as a large company that operates continuously and consistently, deserves becomes a reference for other pharmaceutical companies. Both these companies are still young and already growing and improved. This study aimed to analyze the management of working capital and profitability at PT. Kalbe Farma, Tbk, especially in dealing with an unfavorable situation caused by the Covid-19 pandemic. Good working capital management is very necessary for the company to make a profit. In general, inefficient working capital management has a significant effect on the level of profitability(Riyanto, 2011). The level of profitability is not optimal if the working capital turnover in the cash conversion cycle in the company’s operational activities is too long. Hence, the profit generated is not optimal. The result of the analysis of working capital management and profitability of PT Kalbe Farma, Tbk, from 2018 to 2021 shows that the ability to manage working capital and profitability is a good category. There was no significant reduction in results despite dealing with an unstable economic situation during the Covid-19 pandemic. |
| Databáze: | OpenAIRE |
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