Jurnal Ekbis (Ekonomi & Bisnis)
Vol 7 No 1 (2019)

PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT TRIJAYA MAKMUR LESTARI

KARYADI (Unknown)
LUKMAN NULHAKIM LUKMAN NULHAKIM (Unknown)



Article Info

Publish Date
05 Feb 2020

Abstract

The main objective of the research is to analyze the influence of account receivable turnover to the profitability of PT Trijaya Makmur Lestari The method used in this study was a quantitative research, which took the examples of financial report period January until December 2015. The data collection method was used in this research was done by observation and literature study. Meanwhile the techniques used to analyze the data were linier regression analysis, the correlation test, analysis of the coefficient of determination and t testBased on the result analysis, the correlation obtained 0,498 means between account receivable turnover and profability medium correlated. Meanwhile the coefecient determibation between account receivable turn over to profability 24,8%, while the rest 75,2% influenced by other variabels that is not described in this research. From the research conducted, the problem is theexistence of which paid the credit of sales debt not on time. The suggestions given are to evaluate the business relationship with the outlets which ofte in arrears, by limiting the maximum amount of purchase credit, increasing the price or reduce the rebate to the outlet of local genuine income on intensification or extensification; 2) the company more thorought in managing expense,especially capital expense.

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Journal Info

Abbrev

EKBIS

Publisher

Subject

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal EKBIS (Ekonomi dan Bisnis) Politeknik Piksi Ganesha terbit dua kali setahun pada bulan Juni dan Desember. Versi cetak 2012 terbit pertama dengan ISSN 2339-1839. Jurnal ini memuat karya ilmiah berupa hasil penelitian, kajian analisis, penerapan teori dan pembahasan berbagai masalah yang ...