Lisa Fionita Khosasih Danna Solihin Rina Masithoh Haryadi


Along with facing competition in the business world, companies are required to have a strategy in order to compete and survive in the business world. One way to increase profits is to increase the amount of sales turnover.

The expected objective of this research is to analyze accounts receivable by looking at the results of accounts receivable turnover, the average age of accounts receivable, and arrears.

The method used in this analysis is descriptive method and the analytical tool used is the formula for Receivable Turn Over, Average Collection Period, Ratio of arrears..

The results of this study indicate that the management of receivables at PT Kaltim Lestari Unggul has not gone well, this can be seen from the calculation of the RTO that is produced far below the management policy, which is 12 times, and the calculation of ACP that exceeds the payment limit of 60 days


Account Receivable, Receivable Turn Over, ACP

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