Maajid, Benefito Dwi Rafif (2020) Analisis Umur (Aging) Piutang Terhadap Arus Kas (Cash Flow) pada PT. Adhi Karya (Persero) Tbk. Divisi IV Surabaya. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Receivables are a type of financing in the form of short-term bills originating from a company's sales transaction. Receivables can be categorized as uncollectible if the payment is past due. PT. Adhi Karya divides uncollectible receivables into achievement receivables and retention receivables. Performance receivables occur because the client has not paid his obligations to the contract contractual agreement. Retention receivables occur because the client cannot pay more than 36 months, if the client cannot pay the obligations, the retention receivables and achievements have a major impact on the cash flow of PT. Adhi Karya so it becomes devisit. This study aims to describe how the analysis of the age of receivables on cash flow at PT. Adhi Karya (Persero) Tbk. Division IV Surabaya. Data obtained using the method of documentation, observation, and interviews. The results of research at PT. Adhi Karya said that performance receivables are true. In general up to 50% progress of the funds has not yet been realized. It should have been initiated at PT. Adhi Karya must have policies with clients such as applying fines for late payment of receivables.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | BENEFITO DWI RAFIF MAAJID |
| Date Deposited: | 21 Jun 2020 17:29 |
| Last Modified: | 21 Jun 2020 17:29 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6535 |
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