Informasi Detil Paper |
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| Judul: | Analisis Perputaran Piutang Pada Koperasi Tri Karya Ambon |
| Penulis: | Restia Christianty || email: info@mx.unpatti.ac.id |
| Jurnal: | Insei Vol. 4 no. 2 - hal. 20-28 Tahun 2015 [ Perikanan & IK ] |
| Keywords: | RTO, ACP, Arrears Ratio |
| Abstract: | One of the important coop’s activities is giving a such number of loan for client . The receiveble turnover standard is necessary to do for the cooperatives in order to working capital become into cash. The fluency of receivable turnover has a contribution towards the achievement result of operations, because the more fluent in receivable turnover standard, the bigger achievement result of operations they get. Accordingly, this study aimed to analyze the level of the receivable turnover on credit at the cooperative Tri Karya during 2011-2013. This study use a descriptive quantitative design which uses a numeric data, then it will analyzed to obtain a conclusion. The study was conducted by using a secondary quantitative data. The data were obtained by using interview and documentation. The analysis was made by using Receivable Turn Over (RTO), Average Collection Period (ACP) and arrears ratio. The results indicated that (1) the level of sales receivable turn over of the cooperative from year to year experienced inconstant than the RTO had been found less than the average industries, that the billing made by the management was failed, (2) Based on the calculation the results indicated that the average of the receivable collection was higher than the average industries, that in 60 days, (3) The arrears ratio indicated a reduction from 2012-2013. |
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