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HUBUNGAN PERUBAHAN MODAL KERJA BERSIH DENGAN PERUBAHAN PENJUALAN PADA PT. INDO CAFCO

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If the company is insufficient in working capital to expand sales and to increase production, then there is a tendency to lose their revenue and income- One of the iactors that affect the amount of working capital are the level of sales. The higher the level of sales the higher the need to invest for working capital. Now it can be concluded that the insufficiency in net working capital will affect the losing of potentral number of sales and income. The aims and purposes of this research are to know how the changes in net working capital, how the changes in sales and how the correlation between the changes in net working capital and the changes ofsales at PT. Indo Cafco. The researcher used descriptive method. The data were gathered, analysed, concluded, and gave recommendation. Data were obtained through interview with the staff and employee of PT. Indo Cafco, do direct observation, and obtained financial statement. To know the conelation of changes in net working capital with changes in sales, the researcher use rank spearman, hypothesis test, and coefficient determination. The changes in net working capital from the year 2001 until the year 2007, relatively decreased. The changes are as follow, for the year 2002 Rp. (2.091.845277), year 2003 F:p. 720.395.917, year 2004 (9.581 786.391), year 2005 Rp. (4.917 151.745), year 2006 Rp. (1 960.011.466), year 2007 Rp (32.412.153.109). On the other hand, the changes in sales relatively increased from year 2001 until year 2007. The changes are as follow, for the year 2002 Rp (1.033.401.268),year 2003 Rp )5.076.423.602, year 2004 Rp 32.571.371.601, year 2005 Rp. 280 880.822.293, year 2006 Rp. (17.'115 520 022), year 2007 Rp. (1.979.419.602). Base on the statistical analysis, it is known that r:0,37, it means that there is a weak relationship between changes of working capital and the changes of sales. Base on hypothesis test balcurared value : 0,7965 and tcnncol ealue : 2,132.It means that Ho is accepted.