ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT. GRAHA ARTA KALTIM SENTOSA SAMARINDA

Olympia Novalias Sae1 Imam Nazarudin Latif2 Heriyanto

Abstract


The purpose of this study was to determine and analyze the application of the age of accounts receivable at PT. Graha Arta Kaltim Sentosa Samarinda Samarinda in an effort to reduce bad debts which measured by the RTO, ACP, Arrears Ratio and Billing Ratio methods.  The problem question addressed by the study was “Does the application of receivable age at PT. Graha Arta Kaltim Sentosa Samarinda in an effort to reduce bad debts as measured by the RTO, ACP, Arrears Ratio and Billing Ratio methods have been effective?”

Financial accounting focuses on accounts receivable, types of receivables, trade receivables, recognition of trade receivables, recording of accounts receivable, classification of account receivable uncollection account receivable,

write-off of accounts receivable, estimation of bad debts, and aging of accounts receivable analysis were the theoretical basis used in this study. The study administered financial ratios consisting of RTO, ACP, Billing Ratio, and Collected Ratio of the analytical tools.

The results showed RTO value for 2019: 12,85 times and for 2020: 5 times, the ACP value for 2019: 28 days and for 2020: 72 days, the Arrears Ratio in 2019: 15% and in 2020: 20%, Then for the Billing Ratio value in 2019 it is 84% and in 2020 it is 79%, meaning application of the age of receivables at PT. Graha Arta Kaltim Sentosa Samarinda in an effort to reduce bad debts has not been implemented effectively. The study result accepted the alternative hypothesis.


Keywords


Account Receivable Bad Debts, Account Receivable Aging, RTO, ACP, Arrears Ratio and Billing Ratio

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