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
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- EP ID EP367176
- DOI 10.32400/ja.4940.3.1.2014.41-55
- Views 48
- Downloads 0
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