ANALISIS KEBIJAKAN PIUTANG TERHADAP PEROLEHAN SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM LESTARI SIPATUO KABUPATEN MAMASA

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