Analisa Perubahan Kebijakan Kredit Terhadap Profitablitas pada PT. Gunung Mas Jaya Sentosa di Surabaya

Bahtiar, Natalita (2012) Analisa Perubahan Kebijakan Kredit Terhadap Profitablitas pada PT. Gunung Mas Jaya Sentosa di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Official URL: http://repositori.ukdc.ac.id/

Abstract

Based on theory, cash sales is very advantageous, however every company is demanded to elevate sales volume for increasing profit of the company. As the result the company results sales policy on credit. Credit sales causes account receivable, which the higher the credit is, the more risky that unpaid credit. Thus, in this case PT. Gunung Mas Jaya Sentosa always forms credit policies which are different for every year to increase company’s profit. In analyzing changing of credit policy 2010 – 2011, researcher used account receivable collection method and profitability ratio. Besides, the plan of credit policy changing for year 2012, researcher used incremental analysis. Result of the research showed that in 2012 had the average age of account receivable was shorter and the higher account receivable rotation level than 2011. In the other hand the plan of credit policy changing for 2012 which didn’t offer sales discount but lengthen credit periode based on incremental analysis showed that credit changing was predicted to add profit of PT. Gunung Mas Jaya Sentosa.

Item Type:

Thesis (Undergraduate)

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