R. Sihombing, E. A. Lau, Rina Masithoh Haryadi
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摘要

PT Teguh Jaya Abadi Sentosa Samarinda以现金和信贷方式进行销售。赊销产生应收账款。赊销持续增加,使得应收账款持续增长,因此有必要控制应收账款。本研究旨在确定和分析Teguh Jaya Abadi Sentosa PT 2014-2018年Samarinda的应收账款控制,基于应收账款周转率,平均催收期,欠款和应收账款催收率,制定问题是应收账款的控制。结果显示,2014-2018年的应收账款Turn Over减少了,这意味着应收账款的控制减少了。同样,2014-2018年的平均催收期持续增加,这是应收账款控制下降的标志。结果还显示,2014-2018年欠款比例有所上升,说明应收账款控制有所下降,2014-2018年应收账款回收率持续下降,说明应收账款控制有所下降。总体而言,这些调查结果表明,2014-2018年对PT Teguh Jaya Abadi圣淘沙应收账款的控制有所下降。关键词:应收账款,应收账款周转率,平均催收期,欠款率,催收率
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Pengendalian Piutang Pada PT Teguh Jaya Abadi Sentosa cabang Samarinda Tahun 2014-2018
PT Teguh Jaya Abadi Sentosa Samarinda conducts sales in cash and on credit. Sales on credit generate accounts receivable. Sales on credit continue to increase so that accounts receivable continues to grow, thus it is necessary to control accounts receivable. This study aims to determine and analyze the Receivable Control at PT Teguh Jaya Abadi Sentosa 2014-2018 Samarinda based on Receivable Turn Over, Average Collection Period, Accounts Arrears and Receivables collection Ratio with the formulation of the problem is the control of receivables.          The result showed that the Receivable Turn Over from 2014-2018 decreased, which means that there was a decrease in accounts receivable control. Likewise, the Average Collection period from 2014-2018 continuesly increase as a sign of a decline in receivable control.The result also show that the ratio of arrears from 2014-2018 has increased, it means there is a decrease in receivable control, as well as the Receivable collection ratio continuesly decline from 2014-2018, which shows a decrease in accounts receivable control. Overall, these findings indicate that the control of PT Teguh Jaya Abadi Sentosa's receivables in 2014-2018 has decreased.Keywords: Accounts Receivable, Receivable Turn Over, Average Collection Period, Arrears Ratio, Collection Ratio
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