ACCOUNTS RECEIVABLE MANAGEMENT AT PT SARANA METAL INDAH IN SURABAYA

Indarti Indarti, Reswanda Reswanda

Abstract


This research takes the title Accounts Receivable Management. The need to find cash and credit sales to manage receivables that generate profit in the company in order to meet liquidity. The purpose of this study is to analyze the process of managing accounts receivable carried out by the company and to optimize the management of accounts receivable carried out by the company to meet liquidity.

The research method used is descriptive with a qualitative approach. This research takes place at PT Sarana Metal Indah Surabaya which is on Jl. Tenggilis Timur 7 DD 18 No 27. The data collection technique was done by collecting methods through observation, interviews, documentation and triangulation. Data collection uses secondary and primary data.

The results show that the company's credit sales have increased in the last three years and the collection of accounts receivable has increased rapidly so that the collection of results can be rotated by the company according to their needs. The existence of an effective and efficient accounts receivable management is able to make the company get more profit in order to meet liquidity.

Suggestions are expected that companies in carrying out receivables collection activities can be better and management is expected to be able to provide discounts or discounts on credit sales. Discounts or discounts that can be given by the company if the customer pays in full earlier than the predetermined date or the due date that has been agreed by both parties. In addition, it is hoped that the research results can serve as a guide for further researchers in developing this research for the results of the problems that have been discussed.

 


Keywords


Accounts Receivable; Liquidity

Full Text:

PDF

References


Ksp, DI, Cabang, P., & Period, A. (2018). TO PROFITABILITY.

Mufdillah. (2009). 済 無No Title No Title. Midwifery Care for Pregnant Women , 53 (9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

Evans, MH (2016). Account Receivable Management, (23), 19–39. Retrieved from http://www.exinfm.com/board/accounts_receivable_mgmt.htm

Sulistyono, NY (2013). Overview of Nutritional Intake and Physical Activity of Sport Science Students. Repository.Upi.Edu 19 , 19–29.

Cashmere. (2016). 済 無No Title No Title. Journal of Chemical Information and Modeling , 53 (9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

Ariyanti, R., Saifi, M., & A, Z. (2016). DEBT MANAGEMENT ANALYSIS AS AN EFFORTS TO MAINTAIN LIQUIDITY AND INCREASE PROFITABILITY (Study at ECCINDO Employee Cooperative PT. ECCO INDONESIA Sidoarjo Period 2012 - 2014). Journal of Brawijaya University Undergraduate Business Administration , 33 (2), 59–68.

Cristiani, N., Dzulkirom, D., & Husaini, A. (2016). WORKING CAPITAL MANAGEMENT EFFECTIVENESS IN EFFORTS TO IMPROVE COMPANY LIQUIDITY AND PROFITABILITY (Study at PT Japfa Comfeed Indonesia Tbk which is registered on the IDX for the period 2013-2015). Journal of Brawijaya University Undergraduate Business Administration , 33 (1), 205–215.

Krisdayanti, D., Brawijaya, U., Administration, FI, Business, JA, & Finance, KM (2015). Accounts receivable management effectiveness to increase company profit.

en @ Saranametal.com. (nd). Retrieved from http://saranametal.com/en

adb-ramal-economic-indonesia-growth-25-percent-in-2020 @ www.liputan6.com. (nd). Retrieved from https://www.liputan6.com/bisnis/read/4218447/adb-ramal-ekonomi-indonesia-tumbuh-25-persen-di-2020

Widiyanti, M. (2014). LIQUIDITY RATIO, SOLVABILITY RATIO, ACTIVITY RATIO AND PROFITABILITY RATIO IN. HOLCIM INDONESIA, Tbk AND PT. INDOCEMENT TUNGGAL PRAKARSA, Tbk. Bridges , 11 (1), 31–44. https://doi.org/10.29259/jmbt.v11i1.31

Debt Collection, Period, and Deferment Period. 2012. Analysis of the Effect of Inventory Conversion Period, Accounts Receivable Collection Period, Debt Deferral Period, Debt to Profitability Ratio .

https://tirto.id/pertentuk-ekonomi-ri-q2-2020-minus-532-terburuk-sejak-1999-fVQK




DOI: http://dx.doi.org/10.26737/jtmb.v7i2.2702

Refbacks

  • There are currently no refbacks.


  
 

Published by:

Institute for Managing and Publishing of Scientific Journals STKIP Singkawang

JTMB (Jurnal Terapan Manajemen dan Bisnis)

e-ISSN : 2477-5282

p-ISSN : 2599-3127

Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Singkawang

Address : STKIP Singkawang, Jalan STKIP - Kelurahan Naram Singkawang, Kalimantan Barat, INDONESIA, 79251
No. Telp.   : +62562 420 0344
No. Fax.    : +62562 420 0584

  

Editor in Chief: [email protected] / [email protected] / Wa: +6282142072788

Support Contact: [email protected] / Wa: +6282142072788

Plagiarism Tools

JTMB Indexed by:

 

  Creative Commons License

Jurnal Terapan Manajemen dan Bisnis is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.