Jurnal Ekonomi dan Bisnis
Vol 19 No 2 (2016)

Theorizing Pada Teori Pengelolaan Modal Kerja: Relasi Aset Lancar Dan Kewajiban Lancar

Shalahuddin Haikal (Fakultas Ekonomi dan Bisnis, Universitas Indonesia)

Article Info

Publish Date
05 Oct 2016

Abstract

Current assets and current liabilities relation is one of the traditional topics of financial management. Through algebra operations, both relations acquired current ratio and net working capital which became a postulate, called the rule of thumbs: current ratio must be greater than 1, and net working capital has to be positive. Based on the findings in two IDX’s listed companies, this paper questioning the validity of those rule of thumbs, based on Operation Management, Financial Market evolution and Corporate Governance. This is not an empirical research, this is a theorizing effort which forgotten by scholars in the field of business and management.

Copyrights © 2016




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Journal Info
Jurnal Ekonomi dan Bisnis
Website

Abbrev

jeb

Publisher

Universitas Kristen Satya Wacana

Subject

Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal ...