Pengelolaan Piutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas (Studi Kasus Pada Perusahaan CV Walet Sumber Barokah Malang Periode 2012 – 2014)

Abstract

Effective management of accounts receivable is one thing to expect the company to earn a profit through the sale of credit policy. Effective management of accounts receivable can be illustrated through the annual turnover ratio has increased (the expected target companies targeted) and will ultimately affect the acquisition profitability. The aims of this study is to determine the policy of the management of accounts receivable and accounts receivable management can figure that can increase the profitability of the company CV Wallet Sumber Barokah. This type of research is descriptive research with case study approach. Results of the study describes the management of the company\u27s receivables from three periods (2012-2014) has decreased, this was due to lack of effective receivables management company so that the effect on the decrease in profitability. Alternatives to overcome the decrease in accounts receivable turnover of the company needs to improve the management of receivables by way of assessment to customers through the Five C\u27s of credit, give discounts to customers with requirements to pay less than 10 days , and improve the collection of receivables to customers by way of a personal visit from the company. In the end the management of accounts receivable management firm fore become effective