Analisis Piutang pada PT. SUCOFINDO (Persero) Cabang Manado
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales. Too much investment in receivable can cause the lower turnover of working capital so company has less ability to increase the sales volume. Consequently, companies have little chance to generate profit or earnings. The objective which expected to be achieved from this research is to analyze the bad debts made by PT. SUCOFINDO (Persero) Manado Branch. The method of analysis that used in this study is descriptive analysis to investigate the issues that explained, described, compared the data or situation, drew and clarified result of the research. PT. SUCOFINDO (Persero) Manado Branch has already used the good management of receivable. The pass due ≤ 90 days and 91-360 days receivable are classified as collectible accounts receivable. The above 1 (one) year age of receivable categorized as bad debt which estimate uncollectible as 55.4%.
Authors and Affiliations
Venny Karamoy, Grace B. Nangoi
Keywords
Related Articles
- EP ID EP367176
- DOI 10.32400/ja.4940.3.1.2014.41-55
- Views 67
- Downloads 0
EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON PERFORMANCE OF SKPD APPARATUS (Case Study In Local Government of Manado City)
The performance of an officer will be seen when he is involved in budgeting so that the budget set will be the correct reference in accordance with regional needs rather than on the interests of the authorities. The perf...
Penerapan Tata Cara Pencabutan Pengukuhan PKP Sesuai Peraturan Diitjen Pajak Nomor 12 Tahun 2014 Pada KPP Pratama Manado
Tax is playing important role in economy of the country. Today, number of firms from big to small many have not been listed to KPP Pratama Manado. Directorate General of Taxation Issues rule No.12 Tahun 2014 in order to...
Laba Per Saham dan Ukuran : Karakteristik Pembayar Dividen ?
Dividend is the main component of return that is very expected by investors, beside of capital gain. Also, the size of company could become as contribute variable to determine the amount of dividend payment. This study h...
Pengaruh Tujuan Anggaran Terhadap Perilaku, Sikap, dan Kinerja Aparat Pemerintah Daerah di Kabupaten Minahasa
The objective by conducting qualitative approach is to get more comprehensive of understanding about the effect of the characteristics of budget target towards behavior, attitude, and the performance of civil servants in...
Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Penerimaan Pendapatan Asli Daerah di Provinsi Maluku Utara
Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax p...