ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulANALISIS MANAJEMEN PIUTANG PT. MACINDO MITRA RAYA |
| Nama: MU'AYYAD |
| Tahun: 2021 |
| Abstrak ABSTRACT Mu’ayyad, C 202 18 024, Analysis of Accounts Receivable Management of PT. Macindo Mitra Raya (Guided by Muslimin and Darman) This research aims to determine and analyze the management of accounts receivable management at PT. Macindo Mitra Raya. It was descriptive with a qualitative approach, describing and presenting research results wholly and thoroughly. Descriptive research describes and interprets objects according to their characteristics (Cohen & Manion et al., 2000; Cresswel, 2006). This research indicates that PT Macindo Mitra Raya, in the management procedures and accounts receivable control system, has not been efficient in increasing the company's liquidity. The results show that a) the optimization of the Company's effective receivable management is directly proportional to the company's ability due to the declining performance of RTO, AIOR, and ACP, b) Accounts Receivable Turnover Ratio (RTO) in 2015 significantly increased by 3.31 times, while the lowest RTO value was in 2019 at 2.92 times. The increase in RTO in 2015, which reached the highest value, was due to the high level of concern and cooperation from management, c) the Average Investment of Receivable (AIOR) in 2015 was meager at 22.522.743.20, while the highest AIOR value was in 2019 amounted to 29.022.375.34. The increase in AIOR in 2015, which reached the highest value, was due to the high level of credit sales, d) The average age of the Average Collection period (ACP) was more significant than the standard of collection of receivables applied by the company, especially the value in 2019, where the value of the Average Collection Period is 123.29 days. This means that the company has not been effective in managing its accounts receivable. Keywords: Receivable Management, Ratio of RTO, AIOR, and ACP |