MUYASSAROH, RENY DWI (2022) ANALISIS PENGELOLAAN DAN PENGENDALIAN PIUTANG PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) MINA MULYA PROVINSI JAWA TIMUR. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This study aims to determine and analyze whether the management and control of accounts receivable at the Indonesian Civil Servant Cooperative (KPRI) Mina Mulya has been running effectively. The research method used is a qualitative method with primary and secondary data. The technique of data collection was done by interview and field observation. The data were analyzed using ratio analysis, especially those related to the receivables turnover rate, receivable collection period, arrears ratio, and collection ratio. Based on the results of the research, the management of receivables is improving, as seen from the increase in the level of receivables turnover and the period of collection of receivables every year. The Arrears Ratio has decreased every year and the collection ratio has increased every year and Control of Receivables there is a dual function and task of the accounts receivable department with the administration section and the lack of control on loan authorization so that clear procedures and rules are needed in order to support good receivables control.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Cooperatives, Accounts Receivable, Management, Control. |
| Subjects: | Accounting > Auditing Accounting > Auditing |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 06 Feb 2024 03:15 |
| Last Modified: | 06 Feb 2024 03:15 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2283 |
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