To determine teh wisdom of working capital, it must pay attention to something that is investment which must be done in each current assets category and how the investment have to be defrayed. About 40% from company capital, it is usually invested in current assets. A good management from the thing it is very important for income company. A good income company indicates the success company to reach its target. The measurement of income company basically it want to see how far the management can use investment to make the profit for its company. The company with small investment but have a big income will be appraised more success than have a big investment bu with small income. The method which is used in this research is Descriptive Analysis Method with approaching qualitative for example by using the Linier Regression Modestly, Analyse Correlation of Pearson, Coefficient of Determinasi, Hypotehsis Test, and using the application of Statistical Product and Service Solution (SPSS) 12.00 For Windows to strengthen the calculation manually. The analysed data be started from the period of the 2001-2005. The result of research indicates that the effect of working capital to increase income that have very tight and positive relation. It is mean if working capital gets increase so income company also will be increasing. And if working capital gets decrease so working capital also will be decreasing too.

To determine teh wisdom of working capital, it must pay attention to something that is investment which must be done in each current assets category and how the investment have to be defrayed. About 40% from company capital, it is usually invested in current assets. A good management from the thing it is very important for income company. A good income company indicates the success company to reach its target. The measurement of income company basically it want to see how far the management can use investment to make the profit for its company. The company with small investment but have a big income will be appraised more success than have a big investment bu with small income. The method which is used in this research is Descriptive Analysis Method with approaching qualitative for example by using the Linier Regression Modestly, Analyse Correlation of Pearson, Coefficient of Determinasi, Hypotehsis Test, and using the application of Statistical Product and Service Solution (SPSS) 12.00 For Windows to strengthen the calculation manually. The analysed data be started from the period of the 2001-2005. The result of research indicates that the effect of working capital to increase income that have very tight and positive relation. It is mean if working capital gets increase so income company also will be increasing. And if working capital gets decrease so working capital also will be decreasing too.

https://elib.unikom.ac.id/gdl.php?mod=browse&op=read&id=jbptunikompp-gdl-s1-2007-sandimsnim-6226