ALISIS EFEKTIVITAS MODAL KERJA DALAM RANGKA MENINGKATKAN PROFITABILITAS DI TireZone BBC MOTOR AUTO SERVICE PEKANBARU PADA TAHUN 2015-2019

Abstract

Good working capital management will determine the effectiveness and efficiency of activities in the workshop. This study aims to determine and analyze the effectiveness of working capital in order to increase profitability at TireZone BBC Motor Auto Service Pekanbaru. In this study using quantitative descriptive data types. The data sources used are primary data obtained by interviews, and secondary data using financial report data from TireZone BBC Motor Auto Service Pekanbaru in 2015-2019, as well as using ratio analysis.

The results of this study are as follows: working capital management on profitability will cause a decrease in the return on owner's shares, but sometimes there is an increase. The decrease in ROE and ROA ratios caused by net profit at the workshop experienced a significant decrease compared to the previous year.

Keywords: Working Capital, and Profitability