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Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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ANALISIS PIUTANG TIDAK TERTAGIH DAN UTANG TIDAK TERBAYAR TERHADAP ARUS KAS OPERASIONAL PADA CV CIPTA KARYA HARMONY Esti Damayanti, SE., M.Si.; Cisa Dena Putri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.757 KB) | DOI: 10.35137/jabk.v7i1.377

Abstract

Operational cash flow is a factor of the company's survival, so that positive cash flow is needed to support the company's activities. Factors that can affect operational cash flow are receipts from accounts receivable and debt payments. The purpose of this study is to analyze uncollectible receivables and unpaid debts to operational cash flow on CV Cipta Karya Harmony. This research method uses descriptive qualitative analysis which analyzes data by describing or describing data that has been collected and the results of this study indicate that uncollectible receivables and unpaid debt affect the company's operating cash flow
Co-Authors Esti Damayanti, SE., M.Si.