ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN
ABSTRACT: Analysis and
Collection of Accounts Receivable Accounts Receivable Turnover on Corporate
Liquidity at CV.JI Semarang, this study aims to determine the level of turnover
and the collection of accounts receivableagainst the debtor that occurred in
2011, 2012 and 2013. Liquidity So thecompany can be found at any period of
development.This research used tocollect financial statements consisting of the
balance of the year 2011, 2012and 2013. Analytical tool used in this study is
the accounts receivableturnover, collecting receivables and liquidity. Data
collection techniques usedin the study were interviews with company directors
and administrativestaff of one of the debtor company experienced problems in
payment. The results of the analysis can be drawn that the company is less
efficient in running their business. It can be seen that the development and
collectionof accounts receivable turnover tends to decline during the years
2011, 2012, and 2013. This is due to the company's ability to manage its
accountsreceivable less well and always has decreased and the increase from
year toyear.From the analysis above it can be concluded that the company was
not able to maintain stable liquidity (ability) in the company's financialmanagement.
So in the last year of the study, in 2013 the companythreatened bankruptcy
because of capital related to doubtful accounts is too high.
Keywords: Accounts Receivable
Turnover, Receivables Collection and Liquidity
Penulis: Dian Kurniasari
Kode Jurnal: jpmanajemendd170403
