ANALISIS PIUTANG PADA PT. SUCOFINDO (PERSERO) CABANG MANADO
DOI:
https://doi.org/10.32400/ja.4940.3.1.2014.41-55Abstract
ABSTRAK
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Ditengah persaingan bsinis yang ketat, perusahaan dituntut untuk mampu menguasai pasar, sehingga perusahaan perlu melakukan strategi penjualan secara kredit agar jumlah penjualan meningkat. Secara umum, piutang timbul karena adanya transaksi penjualan barang atau jasa secara kredit. Investasi yang terlalu besar dalam piutang bisa menimbulkan lambatnya perputaran modal kerja, sehingga semakin kecil pula kemampuan perusahaan dalam meningkatkan volume penjualan. Akibatnya semakin kecil kesempatan yang dimiliki perusahaan untuk menghasilkan keuntungan atau laba. Tujuan yang diharapkan dapat dicapai dari penelitian ini adalah untuk menganalisis piutang tak tertagih yang dilakukan oleh PT. SUCOFINDO (Persero) Cabang Manado. Adapun metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif untuk membahas permasalahan yang sifatnya menguraikan, menggambarkan, membandingkan, suatu data atau keadaan, melukiskan dan menerangkan hasil penelitian sehingga dapat ditarik kesimpulan. PT. SUCOFINDO (Persero) Cabang Manado telah melakukan manajemen piutang dan analisis piutang dengan baik. Piutang yang telah jatuh tempo ≤ 90 hari dan piutang yang berumur 91-360 hari dapat ditagih dengan baik. Sedangkan piutang yang berumur > 1 tahun dikategorikan sebagai piutang macet yang akan disisihkan menjadi piutang tak tertagih sebesar 55,4%.
Kata Kunci : Piutang tak tertagih, umur piutang
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ABSTRACT
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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%.
Keywords: Uncollectible receivable, aging period of receivable
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