PENGELOLAAN PIUTANG USAHA PADA PT PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG TEMBAGA PROBOLINGGO
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
HADI, IGA HASTANURI
Subject
658.88 - CREDIT MANAGEMENT
Datestamp
2017-05-18 08:39:43
Abstract :
This study aims to determine the effectiveness of receivables management by the company, to analyze the accounts receivable management policy so as to reduce the amount of uncollectible accounts (bad debt). The method of analysis used the analysis of Receivable Turn Over (RTO) and avarage Collection Period (ACP). Based on the research results can be concluded that the PT Pelabuhan Indonesia III (Persero) Branch of Probolinggo is still not optimal and effective in its accounts receivable manage and control, it is seen from the calculation of ACP companies whose results are still far from the standards set today as the company\\\\\\\'s credit standards. If the value of ACP is less than or equal to the standard day of the company, means the control of accounts receivable can be said to succeed. Conversely, if some customers do arrears credit or credit that violate standards set by the company or the administration / administration of receivables has not done its job optimally. Keywords : Accounts receiveble, Receivable Turn Over (RTO) avarage Collection Period (ACP).
This study aims to determine the effectiveness of receivables management by the company, to analyze the accounts receivable management policy so as to reduce the amount of uncollectible accounts (bad debt). The method of analysis used the analysis of Receivable Turn Over (RTO) and avarage Collection Period (ACP). Based on the research results can be concluded that the PT Pelabuhan Indonesia III (Persero) Branch of Probolinggo is still not optimal and effective in its accounts receivable manage and control, it is seen from the calculation of ACP companies whose results are still far from the standards set today as the company\\\\\\\'s credit standards. If the value of ACP is less than or equal to the standard day of the company, means the control of accounts receivable can be said to succeed. Conversely, if some customers do arrears credit or credit that violate standards set by the company or the administration / administration of receivables has not done its job optimally. Keywords : Accounts receiveble, Receivable Turn Over (RTO) avarage Collection Period (ACP).
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