ANALISIS KEBIJAKSANAAN PENJUALAN KREDIT UNTUK MENINGKATKAN EFISIENSI PIUTANG PADA CV. SETIA KAWAN TULUNGAGUNG

AKHMAD NUR SOLICHIN

Abstract



This research is a case study at CV. Setia Kawan in Tulungagung with the tittle " Analysis Credit Sales Policy to Increase Efficiency of Receivable at CV. Setia Kawan-Tulungagung".
The goal of this research is to know whether management of receivable at company have walked efiiciently or not yet and also to know stipulating of credit policy that able to improve receivable efficiency at CV. Setia Kawan.
The analysis tool that is used to know whether management of receivable have walked efficiently is ratio analysis, that is receivable turn over and average collection period, and to know whether credit policy proposal is more precise from the old one is using marginal analysis. Measurinng rod to determine whether management of receivable have walked efficiently is if receivable turn over ratio and average collection period that happened have as according to company goals, while to determine that propossal policy more precise compared to the old one is if obtained adventage addition bigger than expense addition.
Pursuant to calculation of ratio, mount receivable turn over and average collection period that happened inappropriate with company target and per annum experience of change which progressively far from company goals, so that have an effect on invesment storey;level in receivable which growing larger. This matter express that management of receivable at CV. Setia Kawan is not yet efficient. While from analysis of marjinal indicate that change of credit sales condition of net 30 becoming 2 / 10 net 30 yielding clean advantage equal to Rp 25.617.706.
From result of analysis above can be concluded that management of receivable at company is not yet efficient, and to making it more efficient, hence company better alter credit sales condition which initialy net 30 becoming 2 / 10 net 30. Besides company shall be more be selective to cutomer by doing classification of them into certain risk classs by using aging of account receivable analysis and pay attention factor 5C, that is character, capacity, capital, collateral, and condition. The last step is with interest intensify addiction of receivable which have fallen due and also which have passed to fall due. This matter is done with a purpose to avoid receivable delay in payment which long draw out, resulting to go down him mount rotation of working capital.

 

Keyword : PENJUALAN KREDIT; EFISIENSI PIUTANG

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-akhmadnurs-1577-Pendahul-n.pdf


Keywords


PENJUALAN KREDIT; EFISIENSI PIUTANG