ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN

  • Dian Kurniasari

Abstract

Analysis and Collection of Accounts Receivable Accounts Receivable
Turnover on Corporate Liquidity at CV.JI Semarang, this study aims to
determine the level of turnover and the collection of accounts receivable
against the debtor that occurred in 2011, 2012 and 2013. Liquidity So the
company can be found at any period of development.This research used to
collect financial statements consisting of the balance of the year 2011, 2012
and 2013. Analytical tool used in this study is the accounts receivable
turnover, collecting receivables and liquidity. Data collection techniques used
in the study were interviews with company directors and administrative
staff of one of the debtor company experienced problems in payment.
The results of the analysis can be drawn that the company is less efficient
in running their business. It can be seen that the development and collection
of accounts receivable turnover tends to decline during the years 2011, 2012,
and 2013. This is due to the company's ability to manage its accounts
receivable less well and always has decreased and the increase from year to
year.From the analysis above it can be concluded that the company was not
able to maintain stable liquidity (ability) in the company's financial
management. So in the last year of the study, in 2013 the company
threatened bankruptcy because of capital related to doubtful accounts is too
high.

Published
Nov 10, 2015
How to Cite
KURNIASARI, Dian. ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 6, n. 2, p. 34 - 41, nov. 2015. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/100>. Date accessed: 28 mar. 2024.