Analisis pengaruh karakteristik individu dan karakteristik usaha pelanggan terhadap tingkat pengembalian piutang usaha (Studi kasus PT. Tempo Cabang Bogor)
Abstract
Company's competitive advantage is a very important factor in order to maintain the viability of the company. One form of competitive advantages that can be offered to companies that perform activities are the provision of flexible payment credit. The company conducts its business activities with the sale of credit need to be aware of the possibility for doubtful accounts, for it takes the receivables management effective and efficient to be able to minimize the possibility of bad debts. There are several factors that cause a company's accounts receivable is not collectible, One cause is not an owner in terms of the accounts receivable was due to the lack of collection efforts, the lack of control from the original claims, the lack of selection in credit, while those who owe in terms of cause can vary, for example, those who owe a sudden financial hardship, or business bankruptcy. PT. Tempo Branch Bogor is one branch company of PT. Tempo Group. PT. Tempo Bogor branch seeks to meet the needs of customers by marketing pharmaceutical products, nutrasetikal, health care, cosmetic, and soft drinks. Based on the diagram National receivable balance, the Greater Jakarta area has troubled debtors are quite high compared to Java, Sumatra, and the East, which is 53.9% owned by debtors Jabodetabek, then 21.7% of outstanding amounts Java, 12, 5% off Sumatra, and the East with 11.9% of outstanding amounts. Greater Jakarta has a value of outstanding amounts of the most high that the need for evaluation of the causes of bad debts in terms of internal control, customer individual characteristics, and characteristics of customer.Analisis regarding internal control standards were analyzed by analysis of credit, accounts receivable investment analysis, and ratio analysis finance. Meanwhile, to measure the factors that cause bad debts for the individual characteristics of age, education, number of dependents, and the level of familiarity with the sales. Meanwhile, business characteristics can be analyzed through the experience of credit, business turnover, repayment period, and business experience
Collections
- UT - Management [3442]