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HUBUNGAN MODAL KERJA DENGAN PENJUALAN PADA PT. BBRAUN MEDICAL INDONESIA JAKARTA

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The purpose of this researches is to determine how working capital and sales occurred at PT. BBraun Medical lndonesia and know to horv the correlation of working capital to company sales. The method applied by descriptive method, where data is collected based on actual circumstances, the analysed, and finally conclude. Techniques of data collection conducted through interviews and direct data acquisition. Data was processed using a simple statistical analysis of the correlation coefficient in the significance test. Based on the results of research conducted at PT. Indonesia BBraun discovery of a Medical Working Capital increases are kept - again, The increase was mainly influenced by the receivables and inventories in current assets. Based on the number of sales results from December 2003 - December 2008 is very good. In 2004, an increase of 2.3o/o from the year 2003, Year 2005 30.7oh, 25.9o/o in 2006, in 2007 51.9o/o,37.4Yo in 2008. This analysis shows sales increase continuous year to year. Based on statistical of correlation coefficient, the obtained r = 0,996, which shows that there is a very strong correlation between the variables X (Working Capital) with a variable Y (Sales). whereas the test of significance with 95% confidence level obtained by calculating t 22,13 t is greater than the 2132 tables Ha accepted means there is a significant relationship