Dian Kurnia Anggraini


Account receivable problem is very important depend on the company, whenever they should determine how much total optimal credit and manage it efficiently, relation with profit that get from selling policy when it change with responsibility caused of credit. Beside that account receivable analysis using cause of the company policy for decide credit policy ( moderate credit ) which offer to the debtor, to prevent over responsibility such as discount and bad debt. In this research the author choose a title ?Account Receivable Analysis With Mathematic Method For Evaluate Credit Policy in Banju Biru Cigarettes Factory in Malang?.
The aim of this reset is to get information about credit with mathematic method in Banju Biru Cigarettes Factory in Malang. And for Analysis data we should following the step, the first step is calculate the Effective Price, using Credit Expense For a Year, and account an Optimal Credit Expense that have correlation with contribution margin.
The result of research show that still haven?t management policy for credit manage for detail, it make hard to detection over capacity in giving credit.
Less effective in receivable manage in PT. Banju Biru Malang. All the step in receivable manage with mathematic method can Help PT. Banju Biru to eliminate the loss. We can saw from optimal credit expense that indicate success in receivable manage. If debtor get credit and the value is not more than total optimal credit, meaning that receivable manage in Banju Biru Malang is good enough But the fact the company have some bad debt which their credit is up than their capacity.
After analysis the company policy in credit, from ten debtor only five debtor that qualified to continue their credit. It shown from the credit that they have is not more than an effective value of credit. And the five debtor are : CV. Maju Rejeki, Riski Barokah Shop, Sumber Tani Shop, Sumber Rejeki Shop, and Sejahtera Cooperation.
PT. Banju Biru still maintain five other even though their credit value up than effective value, because total value of credit from five bad debtor is too big. Beside that PT. Banju Biru lack of selective for giving credit to the debtor, it make over capacity in giving credit.


Keyword : perhitungan Piutang; Pendekatan Matematis


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perhitungan Piutang; Pendekatan Matematis