Analisis Sistem Dan Prosedur Pengendalian Piutang Dagang Dalam Kaitannya Dengan Efektivitas Penagihan Piutang Dagang ( Studi Kasus Pada Pt. Propindo Gemilang )
| Main Authors: | Rahayu, Hesti; Stie Kesatuan Bogor, Efrianti, Desi; Stie Kesatuan Bogor |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
LPPM STIE Kesatuan
, 2017
|
| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/586 http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/downloadSuppFile/586/2049 |
Daftar Isi:
- The development of an increasingly competitive industry force companies to increase sales and attract customers by selling in credits. As a consequence, credit receivables accounts arise. Accounts receivable system and control procedures are important in business activities. Receivable and billing process should be done in a timely manner in order to avoid doubtful receivables.The purpose of this study was to analyze the accounts receivable system and control procedures in a manufacturing company that sells on credit. This analysis was conducted to determine whether the system and the procedure is carried out in accordance with the prescribed procedure so that the collection of accounts receivable can be applied effectively, it is seen from the calculation of debt ratios, such as age of accounts receivable, accounts receivable collection, accounts receivable turnover. The results showed that receivables system and control procedures have been appropriately carried out. This is evidents from the results of calculations by aging of receivables, collection of accounts receivable, and accounts receivable turnover in the company. Though it has been implementing systems and procedures effectively, the company must implement measures to have more appropriate and tighter accounts to produce average receivables higher than the targeted, than the credit period granted to customers.