Fatmawati. 2015. Thesis. Analysis of the effectiveness of the use of working capital in improving rentability at UD. Aroma coffee Kalosi Enrekang guided by Dr. Sukmawati Mardjuni, SE., M.si as a consultant I and Indrayani Nur, SE., M.Si as a consultant II. The research was conducted in October and November at UD. Aroma coffee Kalosi Enrekang which is a company engaged in the industry. This study aims to determine how the working capital turnover at Aroma UD. coffee Kalosi, and to determine the

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... evel of effectiveness of the use of working capital. The method used in this paper is the descriptive analysis and the analysis of effectiveness ratios and profitability ratios. Data collection is done is interview and observation. The study states that the shortage of working capital has not been effective in the sense that companies are still experiencing a shortage of capital from year to year.