ANALISIS KINERJA PENAGIHAN PIUTANG PELANGGAN PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN SAMARINDA ULU 2017-2018

Abstract

Ratio analysis illustrates a relationship or balance between a relationship or a balance between a certain amount and another amount which is very useful for management to plan and evaluate the performance or performance of the company, while for creditors it can be used to estimate the potential risk that will be faced associated with the guaranteed continuity of interest payments and principal repayments.

               The purpose of this study is to determine and analyze whether Receivable Turn Over at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018 and to know and analyze whether the Average Collection Period at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018.

               The results of the study are known that the value of Receivable Turn Over in 2017 has not reached the industry standard value that has been set that is 15 times, but in 2018 the value of Receivable Turn Over has reached the set industry standard, and it is known that when the collection of receivables into cash occurs at PT PLN Persero Samarinda Ulu Unit is still in the safe category of <30 days. This shows that PT PLN Persero's Samarida Ulu Unit has an effective and efficient performance in collecting receivables into cash.

               Financial performance appraisal from 2017-2018 can be concluded that the evaluation of the company's financial performance of PT PLN Persero Samarinda Ulu Unit in terms of Receivable Turn Over in 2017-2018 has increased, Assessment of the company's financial performance of PT PLN Persero Samarinda Ulu Unit viewed from the Average Collection Period in 2017-2018 it has decreased.