Abstract :
The purpose of this research is to know and analyze the effect of receivable turnover to profitability. The data type of data used in this study is qualitative data,
while the data source in this study is primary data. Results of the study describes the management of the company's receivables from three periods (2015-2017) has
decreased, this was due to lack of effective receivables management company so that the effect on the decrease in profitability. Alternatives to overcome the decrease in
accounts receivable turnover the Five C's of credit.
Keywords : Receivable management, Receivable Effective, Profitability