Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

Analisis Efektivitas Pengelolaan Dan Sistem Pengendalian Piutang Pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah

Indah Gusmaini Lubis (Sekolah Tinggi Ilmu Ekonomi Al Washliyah Sibolga/Tapanuli Tengah)
Yenni Sofiana Tambunan (Sekolah Tinggi Ilmu Ekonomi Al Washliyah Sibolga/Tapanuli Tengah)
Safriadi Pohan (Sekolah Tinggi Ilmu Ekonomi Al Washliyah Sibolga/Tapanuli Tengah)



Article Info

Publish Date
02 Apr 2024

Abstract

This research aims to determine the influence of leadership style and work environment on employee performance at the Sibolga Pratama Tax Service Office. The population and sample for this research were all 106 civil servant employees at the Sibolga Primary Tax Service Office. The research method used is a quantitative research method with a descriptive approach. The data collection technique is a questionnaire using a Likert scale, while the tests used are the Classic Assumption Test and Analysis Test. The results of the research show that the performance of Receivable Turn Over (RTO) fluctuates from year to year. The highest increase in RTO occurred in 2019 at 4.16 times. The company's Average Collection Period (ACP) level was the best in 2019, namely 87 days, where the receivables turnover rate was very high. In 2019 the company's performance improved, where the arrears ratio reached its smallest point, namely 16.20%. In 2019 the performance of CV. Parulian Sojuangon Panggabean Group experienced an increase, where the collection ratio reached its highest point, namely 83.79%.

Copyrights © 2024






Journal Info

Abbrev

JEAP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan ...