ANALISIS PERPUTARAN PIUTANG PADA PT WOM FINANCE CABANG SAMARINDA PERIODE TAHUN 2020 - 2022

Abstract

Receivables are among the assets that must be managed for use in the company's operations. A company's ability to generate profits through receivables can be seen from its receivables turnover. If receivables turnover decreases, it will affect the company's ability to manage and return on investment in receivables. The objectives of this research are: 1. To determine and analyze the receivables turnover ratio at PT WOM Finance Samarinda Branch from 2020 to 2022. 2) To determine and analyze the average ratio of receivables collection days at PT. WOM Finance Samarinda Branch from 2020 to 2022.

This research was conducted only at PT WOM Finance Samarinda Branch by examining financial reports in the form of profit and loss and financial position for 2020 to 2022. Data collection techniques use library research. Data collection by taking information regarding financial reports (Profit and Loss & financial position) at PT. WOM Finance Samarinda Branch during 2020 to 2022. The analysis tools in this research use the receivables turnover ratio and the average ratio of receivables collection days.

The research results show that 1) The receivables turnover ratio at PT. WOM Finance The Samarinda branch experienced a decline from 2020 to 2022. 2) Average ratio of receivables collection days at PT. WOM Finance The Samarinda branch in 2020 to 2022 experienced an increase.