Analisis Efektivitas Pengelolaan dan Pengendalian Piutang pada PT XYZ

Tyas, Dhinda Yufining, Yuni Putri Yustisi, S.Ak., M.Sc. (2024) Analisis Efektivitas Pengelolaan dan Pengendalian Piutang pada PT XYZ. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This analysis aims to determine the performance of PT XYZ's receivables in 2020-2022 using the activity ratio analysis method. The importance of analysis of receivables is the background for the preparation of this final assignment report. Receivables are a benchmark for companies in managing their capital, so that receivables can influence the company in achieving its goals. Analysis of trade receivables is carried out using a comparison of activity ratios with company standards. With activity ratio analysis, the company can find out the level of development of receivables, besides that it can function as a decision maker regarding this analysis. Analysis of the effectiveness of management and control of receivables carried out by PT XYZ shows that management performance is effective. This can be seen from the results of the activity ratio analysis and assessment of the effectiveness of receivables. It can be seen that from 2020-2022 the percentage of arrears is decreasing with an average percentage of 14% in 3 years. Meanwhile, the collection percentage continues to increase with an average of 89% in the 3 year period. This percentage is at the effective value in accordance with company standards. This occurs because most of the receivables have been paid by customers, meaning that receivables management is considered to be more effective.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Receivables, Receivables Control, Receivables Analysis, Activity Ratio
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 29 Apr 2024 06:51
Last Modified: 29 Apr 2024 06:51
URI: http://eprints.uty.ac.id/id/eprint/15390

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