EVALUASI PENGENDALIAN PIUTANG USAHA UNTUK MENGOPTIMALKAN PENERIMAAN KAS PADA PT. ADHYA TIRTA SRIWIJAYA

AMELIA, ANESTIA and Djunaidi, Tanzil and Daud, Rochmawati (2008) EVALUASI PENGENDALIAN PIUTANG USAHA UNTUK MENGOPTIMALKAN PENERIMAAN KAS PADA PT. ADHYA TIRTA SRIWIJAYA. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are 1) to evaluate execution of receivable controlling specially the cash inflow and receivable addiction, and 2) to analyze system of receivable recording at PT. Adhya Tirta Sriwijaya. Research finding has shown that execution of receivable controlling specially the cash inflow and receivable addiction is good for controlling. The ways of receivable collecting at company is efficient, it can be shown by comparing period collecting receivable and time line. Company was used accrual basic at receivable recording and allowance for uncollectible account based on balance of receivable, that is 1 % ffom balance of receivable. Based on conclusion above, writer can impiication that better PT. Adhya Tirta Sriwijaya need to take policy that better, namely more intensive implementation collecting of receivable, increasing the amount of fine or giving cash discount and using aging receivables for allowance for uncollectible account.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Receivable Controlling and Receivable Recording
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 07:35
Last Modified:	01 Nov 2021 07:35
URI:	http://repository.unsri.ac.id/id/eprint/56807

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