ANALISIS KEBUTUHAN MODAL KERJA PT SUMBER HARAPAN KARANGAN DI KABUPATEN KUTAI TIMUR

Analysis of Working Capital Needs of PT Sumber Harapan Karangan in East Kutai Regency (under the guidance of 1st Supervisor, Mrs. Elfreda Aplonia Lau and 2nd Supervisor Muhammad Maulana) Every company needs capital or funds to support business continuity and achieve company goals. Working capital is a source of funds which is essentially directed to finance daily operational activities, both in the short, medium and long term, so it is necessary to manage working capital. With regard to the management of working capital, this study aims to determine and analyze the working capital requirements of PT Sumber Harapan Karangan from 2020-2026. The theoretical basis used in this research is Financial Management, especially regarding the determination of working capital needs. The analytical technique used is the analysis of the speed of rotation of the elements of working capital and working capital requirements. The results of the study show that: First: working capital in 2020 is IDR 646,893,500 and working capital in 2021 is IDR 661,893,500 so that working capital in 2021 exceeds capital in 2020; Second: The projection of working capital needs in 2022 to 2026 shows that the need for working capital increases every year, namely in 2022 by Rp. in 2024 amounted to IDR 1,038,758,688,-, then increased in 2025 by IDR 1,246,510,426,-, and increased again in 2026 amounted to IDR 1,495,812,511,-