Analisis Efektivitas Pengelolaan Piutang Pada PT. Pasti
Djadi Di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Lestari, Anita Duwi
Subject
HF5601 Accounting
Datestamp
2022-04-22 04:23:50
Abstract :
Accounts receivable is one of the risky business that happens abuse if notproperly implemented and supervised. Good Receivables Management can reducethe risk of delays in receivables and bad debts. This study discusses the effectiveness of the company in managing its accounts receivable. This receivablemanagement procedures concerning credit policy, the level of efficiency ofcollection of receivables company period 2011-2013. This study discusses how much the turnover of receivables, the average timeof billing on the sale, the amount of uncollectible receivables, the amount ofreceivables in arrears, and the percentage ratio of cash and credit sales at PT.PastiDjadiin Surabaya period 2011 - 2013. Based on the analysis, the company should have to review the wisdom ofgranting credit to customers. And to avoid the risk of slow paying accounts anduncollectible receivables, the company should increase cash sales.
Accounts receivable is one of the risky business that happens abuse if notproperly implemented and supervised. Good Receivables Management can reducethe risk of delays in receivables and bad debts. This study discusses the effectiveness of the company in managing its accounts receivable. This receivablemanagement procedures concerning credit policy, the level of efficiency ofcollection of receivables company period 2011-2013. This study discusses how much the turnover of receivables, the average timeof billing on the sale, the amount of uncollectible receivables, the amount ofreceivables in arrears, and the percentage ratio of cash and credit sales at PT.PastiDjadiin Surabaya period 2011 - 2013. Based on the analysis, the company should have to review the wisdom ofgranting credit to customers. And to avoid the risk of slow paying accounts anduncollectible receivables, the company should increase cash sales.
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