ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN

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.