Analisis Umur Piutang Usaha Pada CV. Dharmavattara di Surabaya

Wonga, Heraclina Kristafera (2015) Analisis Umur Piutang Usaha Pada CV. Dharmavattara di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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

Abstract

The main goal of a company is to gain maximum profit. Increase in profit can be made in the event of an increase in sales. Credit sale will give rise to the existence of accounts receivable owed the debtor to the creditor. Accounts receivable is crucial to the survival of the company, in fact often referred to as the breath of the company. Increase in receivables is usually followed by increased accounts receivable that are not collectible. If there is no handling of accounts receivable is good it will be very dangerous when something undesirable happens to like the debts that could not be collectible receivables amount due to the pile,tempo payments that uncontrolled and the biggest risk was to the downfall of the company because the company's cash flow is unable to cover the debts – debts of the company. Losses arising from receivables not collectible is recognized as loss on accounts receivable. Loss receivables will considerably affect the operating profit of the company. Where is the greater the costs set aside for unbilled receivables losses then the less the operating profit achieved while the company is looking for profit expectations as much as – number This research is descriptive, because it compares the existing theories with practices in companies, by showing the necessary data so that inferences can be drawn as well as the giving of advice is good for the CV Dharmavattara. The research is qualitative while the data used is quantitative data that is in the form of numbers. Results of the study concluded that the accounts receivable control by using the Receivables Aging list without doing the analysis of aged accounts receivable (aging schedule) can not help effectively for financial companies. Then the author suggests to use analysis of aged accounts receivable to be able to quickly analyze the total receivable per customer based on aged receivables

Item Type:

Thesis (Undergraduate)

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