Manajemen modal kerja merupakan salah satu kunci dalam mendukung kinerja perusahaan sehingga penelitian ini memiliki tujuan agar mendapatkan gambaran mengenai persepsi pengelolaan modal kerja dan kinerja perusahaan umkm troso dan mebel yang ada di Jepara. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif sehingga diperoleh gambaran manajemen modal kerja. Hasilnya adalah manajemen modal kerja pada umkmsebagian besar masih kurang dan perlu peningkatan lagi, begitu juga dengan hasil kinerja nya juga masih kurang. Sedangkan berbasis gender manajemen modal kerja dan kinerja untuk pemelik usaha pria masih lebih baik dibandingkan dengan pemilik usaha wanita. Untuk berbasis jenis usaha dalam manajemen modal kerja jenis usaha troso lebih baik tapi untuk hasil kinerja perusahaan jenis usaha mebel lebih baik.

Working capital management is one of the keys in supporting company performance so this research aims to get an overview of the perceptions of working capital management and the company's performance in public transportation and furniture in Jepara. The method used in this research is descriptive analysis in order to obtain a description of working capital management. The result is that working capital management, in general, is still lacking and needs to be increased again, as well as the performance results are still lacking. Whereas gender-based working capital management and performance for male business owners are still better than female business owners. Based on the type of business in working capital management, the type of troso business is better, but for the performance results, the type of furniture business is better.

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