Mukti, Oktavia Dewi Sari, Lilis Endang Wijayanti, Dra., M.Si., Akt., CA (2024) Analisis Umur Piutang Antar Perusahaan pada PT Wahana Sumber Baru Yogya. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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3210111002_OKTAVIA DEWI SARI MUKTI_Abstrak_ Periode3_2023-2024.pdf Download (14kB) |
Abstract
This final assignment report aims to calculate the estimated value of bad debts and analyze bad debts based on the age of the receivables at PT Wahana Sumber Baru Yogya. Receivables arise as a result of credit sales, if the receivables cannot be paid within the specified time limit, this will result in uncollectible receivables which will have an impact on the company's operational activities. The data analysis method used is a quantitative method by calculating credit sales data from 2021 to 2023. From this data, receivables can be analyzed based on the age of the receivables to determine the estimate of bad debts. The calculation results show that uncollectible receivables in 2021 amount to IDR 20,494,730, in 2022 amount to IDR 29,059,265, in 2023 amount to IDR 23,442,868. From these results, it shows that during these three years, PT Wahana Sumber Baru Yogya had receivables in the current category amounting to IDR 72,996,863 with a percentage of uncollectible receivables of 2% of the total trade receivables amounting to IDR 3,294,376,920.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Receivables, Uncollectible Receivables, Aging Analysis of Receivables |
| 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 06:23 |
| Last Modified: | 29 Apr 2024 06:23 |
| URI: | http://eprints.uty.ac.id/id/eprint/15387 |
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