Analisis Pengelolaan Piutang Pada PT Samarinda Central Plaza Periode Tahun 2020-2022

Aprilita Trivhosa 1 Elfreda Aplonia Lau Sukirman3

Abstract


The purpose of this study was to determine and analyze the achievements pf receivables management on sales made by PT Samarinda Central Plaza 2020-2022.

This research was conducted on the basis of the consideration the market targets, one of wich is by making credit sales which give rise to receivables. Receivables can generally be defined as bills for sales on credit with a certain period of time set by the company.

Analysis related to receivable management, namely Receivable Turn Over (RTO), Avarge Collection Period (ACP), Receivable Collection Ratio and Accounts Receivable Delinquency Ratio.

The results showed that management of PT Samarinda Central Plaza’s receivable’s in 2020-2022, has decreased. This decrease in management is due to the company experiencing a decrase in turnover, the longer the company needs time to collect receivables. The receivable collection ratio wich continues to fall is followed by an increasingly large delinquency ratio each year.

Keywords


Receivables,Receivables Turn Over (RTO),Average Collection Period (ACP),Accounts Reveivables,Receivable Delinquency Ratio

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References


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DOI: https://doi.org/10.31293/jma.v13i2.7847

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