PENGENDALIAN PIUTANG SEBAGAI USAHA UNTUK MENINGKATKAN RENTABILITAS PADA PERUSAHAAN KERAJINAN KUNINGAN KRISNA JUWANA DI KABUPATEN PATI

Arif Kismanto

Abstract



This research is case study at Kerajinan Kuningan Krisna Juwana company with the tittle ?Controlling Credit as Effort to Improve Rentability At Kerajinan Kuningan Krisna Juwana Company at Kabupaten Pati?
Purpose of this research is to know what is controlling credit have effectived so able to improve rentability to company.
Instrument of analysis that use to know controlling credit activity degree are with ratio analysis namely determine average credit are first credit first credit + end credit : 2 . 1 kali, determine cicle degree of credit are credit selling : average credit, sum average period that need to collect credit are 360 days : cicle credit degree.
Resul of calculation with analysis ratio to calculating average credit, cicle piutang degree, average period collecting credit after experience down from years to years.
From result ratio analysis, proper with measurement that used, so credit controlling at company effectiveless that to consequence rentability degree down.
Based on conclusion above, writer can implication that better Kerajinan Kuningan Krisna Juwana company need to take policy that better namely to select customer more tight, to order administrasi of credit, more intensive implementation collecting of piutang, to prefect of conditions credit selling, and so to deceide maximal count of credit selling.

 

Keyword : PIUTANG; RENTABILITAS


Keywords


PIUTANG; RENTABILITAS