ANALISIS EFEKTIVITAS PROSEDUR PENGELOLAAN DAN SISTEM PENGENDALIAN PIUTANG PADA PT. CITRA ELEKTRONIK PANGKALPINANG

Abstract

        This study aims to determine the effectiveness of the management and control system of receivables applied by the company, to analyze the management of accounts receivable management so as to reduce the amount of uncollectible receivables by using these 4 ratios. Based on research results from the 4 ratios stated that the company PT. Citra Electronic is still not running effectively in managing and controlling its receivables, this can be seen from the percentage of 4 ratios that experienced fluctuations from 2013-2017. The results of the percentage ratio of arrears and billing ratios have not been running effectively, especially in conditions in 2014 which reached 9.10% in the arrears ratio and 98.59%. the billing ratio, other than that the average age of collection of receivables is not in accordance with the credit standards set by the company.