EFEKTIVITAS MANAJEMEN PIUTANG SEBAGAI UPAYAMENINGKATKAN RENTABILITAS DAN MENJAGA LIKUIDITAS PERUSAHAAN PADA PT. PESONA REMAJA MALANG

Ratna Tri Wahyuni

Abstract


This research is case study on company of Pesona Remaja Malang with the title ?The Management of Effectivity of Liabiliti in Order to Improve the Effort Rentability and KeepLikuidity on Company of Pesona Remaja Malang?.
The purpose of this research is to know the liability management whict effectif, so company retability can improve and likuidity can be always kept.
In this research, the analysis use activity analysis that comprises liability cycle level, average of liabilityes collecting, analysis of rentability level and analysis of likuidity level.
From the calculation it is found out that the level of liability cycle from the last year has decreased. The decreasing was 8,8 times in 2000, 7,5 times in 2001 and 6,8 times in 2002. On the average of liability collecting in 2000 was 41 days, 48 days in 2001 and 53 days in 2002. The delayed of liability collecting was occurred for 11 days in 2000, 18 days in 2001 and 23 days in 2002, those are from the standard that is set bay the company, that is 30 days. The own capital rentability level in 2000 was 20,64%, 8,55% in 2001 and 8,49% in 2002. The economy rentability level in 2000 was 14,49%, 12,40% in 2001 and 11,45% in 2002. For current ratio in 2000 was 308%,307% in 2001 and 316% in 2002. Quick ratio in 2000 was 59%, 63% in 2001 and 68% in 2002. Cash ratio in 2000 was 127%, 143% in 2001 and 149% in 2002.Those problems was caused by the company policy as n/30. That did not push the customer to pay their debt faster and it caused the liability getting bigger.
Besed on the conclusion, the writer could implicate that the company Pesona Remaja Malang should give same credit policy to it is customers as 1,5/10,n/30. The capital rentability level before new poticy was 8,49%, by giving the new policy the capital rentability level has had great improvement as 16,8%. The own economy rentability level before new policy was 11,45%, after new policy hed decreased to 5,4%. This decreased because increased liability which big from year by year befpre. For likuidity ratio is current ratio before new policy was 316%, by giving the new policy had increased to 378%. Quick ratio before new policy was 149%, after new policy increased become 218%. The own cash ratio 68% had increased to 72%, by the new policy the company capital rentability will improve but economy rentability will decres and company likuidity can be always kept and more actively liability collecting.

 

Keyword : Manajemem Piutang; Rentabilitas; Likuiditas

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/29/jiptummpp-gdl-s1-2004-ratnatriwa-1443-Pendahul-n.pdf


Keywords


Manajemem Piutang; Rentabilitas; Likuiditas