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All Journal Jurnal Akuntansi Multiparadigma Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) JSCS
Rahmawati, Wulan
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Humanities Economics, Econometrics & Finance Other

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Journal : JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)

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ANALISIS PIUTANG TAK TERTAGIH TERHADAP PERPUTARAN PIUTANG PADA PT ASTRA INTERNASIONAL TBK TAHUN 2018-2022 Ibrahim, Amelia; Aripah , Tiara; Rahmawati, Wulan; Gunardi, Gunardi; Keizer, Hendriady de
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.85

Abstract

This research analyzes how uncollectible receivables are in relation to the amount of receivable turnover at PT Astra Internasional Tbk. This research uses a descriptive approach. This analysis method uses the bad debts ratio and the accounts receivable turnover ratio to prioritize systematic observations of research activities and produce relevant and focused results. The results of the research show that the risk of bad debts at PT Astra Internasional Tbk has decreased from 2018 to 2022. This is different from the results of previous research from 2012 to 2017. This shows the effectiveness of the company's efforts to ensure that management of receivables runs well. . The arrears ratio of PT Astra Internasional Tbk shows that there is a low possibility that receivables cannot be collected.
Co-Authors Aini, Annisa Qurrota Aripah , Tiara Dian Perwitasari Gunardi Gunardi Hendriady de Keizer Huda, Putriani Chayati Ibrahim, Amelia Joseph, Corina Khoeri, Ahmad Yusron Kurniawati, Estetika Mutiaranisa Nur Hayati, Muriani Nurrahmawati, An