ANALISIS PENGELOLAAN PIUTANG USAHA PADA CV. PRASETYA UTAMA DI SAMARINDA

Abstract

Accounts Receivable Management Analysis at CV. Prasetya Utama In Samarinda, under the guidance of Dr. Dra. Ec. Elfreda Aplonia Lau, M.Si as Supervisor I and Mrs. Nurfitriani, S.E.,

M.M as Supervisor II. Accounts receivable management is very important for the company so that the company can minimize losses and know the management of accounts receivable carried out by the company management.

This study aims to determine whether the management of accounts receivable at CV. Prasetya Utama 2017-2019 has been well implemented. The analytical tools used are accounts receivable turnover, average days of collection of accounts receivable, arrears ratio and billing ratio.The results of the research analysis showed that the management of accounts receivable at CV. Prasetya Utama in Samarinda has not been implemented properly, as evidenced by the decreasing turnover of accounts receivable, the longer the average day of collection of accounts receivable, the higher arrears ratio and the increasing collection ratio but not in accordance with the larger total

receivables.