摘要:Working capital is a critical element for the company because without asufficient working capital, the operational activities of an enterprise can not beheld. With the development of rapid business world today so there is intensecompetition among its peers, obtain working capital adequacy is a major factorto be considered. This research was conducted at PT Astra Graphia. The purposeof this study is to determine the source and use of working capital. The researchmethod used is descriptive analytical method, the method which tries to gatherdata according to the actual situation, present and analyze it so that it canprovide a fairly clear comparison of the object examined until then can be drawna conclusion. Results were obtained with a decrease in working capital of PTAstra Graphia from 2007 to 2008. Conversely, changes in working capital willdecrease also decreased liquidity of the company.