Kebijakan dalam Penentuan dan Pendanaan Modal Kerja Perusahaan

: Policy in Determining and Financing Company's Working Capital. In funding working capital, a company can use hedging policy, conservative policy, and aggressive policy. In relation to long-term versus short-term financing, temporary versus permanent current assets, and the trade-off between risk and profitability, it can be concluded that when the temporary current assets are financed by short-term financing they have moderate risk and profitability, when the temporary current assets are financed by long-term financing they have low risk and profitability, when the permanent current assets are financed by short-term funding they have high risk and profitability, and when the permanent current assets are financed by long-term financing they have moderate risk-profitability. To measure the performance of the working capital management, the working capital position of the company needs to be analyzed. By using the data presented on the balance sheet and income statement, the company can carry out the analysis of working capital performance using financial ratio analysis on working capital, analysis of the funding sources and use of funding statement, and analysis of the company's cash flow statement