摘要：PT Resource Alam Indonesia Tbk is an industrial company that producesformaldehyde and thermosetting adhesive (industrial adhesives, wood adhesives,and particle board). Working capital is very important for the company becausewith sufficient working capital will allow for companies to operate withpossible. The purpose of this paper is to determine the source of working capitaland the amount of working capital used as well as causing changes in workingcapital itself. The method used by the author in analyzing the data is thehorizontal analysis methods and techniques (comparing financial statements forthe two periods) so that its development will be known and then sort them intosources and uses of working capital. From the results of a comparable scalecalculations, it can be seen during the years 2006-2007 the use of workingcapital greater than the resources available. This means that PT Resource AlamIndonesia Tbk in that period decreased working capital. This is because theworking capital used to pay for (cover) the operating losses and also thelong-term debt is bank debt.
