ANALISIS PIUTANG PADA UD. TECHNIC PRECISION SAMARINDA

Abstract

ABSTRACT

The purpose of this study is to identify and analyze receivables as measured by revenue growth in Receivable Turn Over / RTO, Average Collection Period / ACP, Arrears Ratio and Billing Ratio at UD. Technic Precision Samarinda whether in 2019/2020 there has been an increase or decrease compared to 2018/2019.

The basic theory used in this research is Management Accounting. The analysis tool used is the formula for Accounts Receivable Turnover, Accounts Receivable Collection Period, Arrears Ratio, Billing Ratio and Revenue growth. The type of research used is qualitative data obtained from primary data. The data analysis technique in this research is using Field Work Research and Library Research.

Based on the results of data analysis and discussion, it can be concluded that the results of the Receivable Turn Over (RTO) research in 2018 - 2019 are -6.36% lower when compared to 2019 - 2020, which is 45.63% which in turn receivables increased in 2019 – 2020, in the Average Collection Period (ACP) of 2018 – 2019 which was 33.33% higher when compared to 2019 – 2020 which was -50 % which in the period of Receivables Collection decreased in 2019 - 2020, in the ratio of arrears in 2018 - 2019 which was 6891.87% higher than in 2019 - 2020 which was -38.37% which in arrears ratio decreased in 2019 - 2020 and the 2018 - 2019 billing ratio, which is 43.14% lower when compared to 2019 - 2020, which is 64.28% which in the billing ratio is experienced an increase in 2019-2020.