Analisis Piutang pada PT. SUCOFINDO (Persero) Cabang Manado
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales. Too much investment in receivable can cause the lower turnover of working capital so company has less ability to increase the sales volume. Consequently, companies have little chance to generate profit or earnings. The objective which expected to be achieved from this research is to analyze the bad debts made by PT. SUCOFINDO (Persero) Manado Branch. The method of analysis that used in this study is descriptive analysis to investigate the issues that explained, described, compared the data or situation, drew and clarified result of the research. PT. SUCOFINDO (Persero) Manado Branch has already used the good management of receivable. The pass due ≤ 90 days and 91-360 days receivable are classified as collectible accounts receivable. The above 1 (one) year age of receivable categorized as bad debt which estimate uncollectible as 55.4%.
Authors and Affiliations
Venny Karamoy, Grace B. Nangoi
Keywords
Related Articles
- EP ID EP367176
- DOI 10.32400/ja.4940.3.1.2014.41-55
- Views 54
- Downloads 0
PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR TERHADAP PEMBANGUNAN DAN PEMELIHARAAN JALAN DI PROVINSI SULAWESI UTARA
Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently...
THE RELATIONSHIP OF MONEY ETHICS ON TAX EVASION WITH INTRINSIC RELIGIOSITY, EXTRINSIC RELIGIOSITY, AND MATERIALISM AS MODERATING VARIABLES (CASE ON PRIVATE TAXPAYERS LISTED IN KPP PRATAMA TERNATE)
This study aims to find out the influence of money ethics on tax evasion with intrinsic religiosity, extrinsic religiosity, and materialism as moderating variables. The sample is selected by using convinience sampling me...
ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Excha...
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KEPULAUAN TALAUD
This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial stat...
Analisis Perhitungan, Pencatatan Dan Pelaporan Pajak Penghasilan Pasal 23 Atas Pengadaan Barang Dalam Hal Ini Jasa Penyewaan Barang Berat Pada PT.William Makmur Perkasa
In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation o...