<![CDATA[Working capital management refers to two concepts: gross working capital, which is the total current assets minus current liabilities, and net working capital, which is the difference between current assets minus current liabilities. This study uses a descriptive method with a quantitative approach. The purpose of working capital management is to ensure the availability of sufficient net working capital to ensure the company's liquidity. The . fluctuations in the 2019-2022 period. These fluctuations occur because net working capital has increased and decreased, but total assets over the past 4 years have increased. The bank can suppress its current liabilities in order to increase the bank's income as a result, bank BTN has stable current liabilities. in 2019 the capital turnover ratio was higher than the capital turnover ratio that occurred in 2020, 2021 and 2022. This right means that liquidity that occurred in 2019 was indicated to be lower than in 2020, 2021 and 2022.]]>
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