ANALISIS PIUTANG PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK TAHUN 2019 - 2021

Abstract

The purpose of this study is to find out and analyze: 1) To find out and analyze the receivables turnover of PT Adira Dinamika Multi Finance Tbk in 2019-2021. 2) To find out and analyze the average age of receivables from PT Adira Dinamika Multi Finance Tbk in 2019-2021.

The theoretical basis used in this study is financial accounting. The data collection technique used in this research is library research , namely collection of data and information that is already available at PT. Adira Dinamika Multi Finance Tbk. The data and information are in the form of an overview of the business, organizational structure and financial statement data in the form of statement of financial position and income statements. The analytical tool used in this study is the formula for receivables turnover and the average age of accounts receivable. This research was conducted at PT Adira Dinamika Multi Finance Tbk.

The results showed that 1). The receivables turnover of PT Adira Dinamika Multi Finance Tbk in 2019 – 2021 has increased due to receivables being collected quickly. 2). The average age of receivables from PT Adira Dinamika Multi Finance Tbk in 2019-2021 has decreased due to effective receivable management and the ability to collect quickly