Abstract:
The research objective was to determine the policy of accounts receivable
on the acquisition of residual income (SHU) at the Sipatuo Lestari Sipatuo
Savings and Loan Cooperative in Mamasa Regency using financial ratio analysis.
The object of the research is the Sipatuo Sustainable Savings and Loan
Cooperative in Mamasa Regency. The data analysis tool used is the accounts
receivable turnover rate and the average collection of accounts receivable.
The results showed that the receivables turnover at the Lestari Sipatuo
Savings and Loan Cooperative during the last 2017 to 2019 period had a pretty
good average with the resulting figure of 1.06 times with an average collection of
accounts receivable 11.4 months, 1.27 times. with an average collection of
accounts receivable 32.7 months and 1.03 times with an average collection of
10.9 months. Accounts receivable policy on the remaining results of operations is
good enough, but it still requires cooperation from various parties to continue to
support good receivables performance
