ANALISIS EFEKTIVITAS PERPUTARAN PIUTANG TERHADAP PENINGKATAN SISA HASIL USAHA PADA KOPERSI SERBA USAHA GIRIARTHA MAKASSAR

Abstract

hesis. Analysis of the Effectiveness of Accounts Receivable Turnover To Increase The Residual Result Of Business On Multipurpose Cooperative Giriartha Makassar South Sulawesi Province is guided by Dr. Muhlis Ruslan, SE., M.Si and Ramli Manrapi, SE., M.Sc. The purpose of this study is to determine the effectiveness of receivable turnover and analyze the increase of Business Results on Multipurpose Cooperative Giriartha Makassar. The object of research is Multipurpose Business Cooperative Giriartha Makassar, Analysis tools used are Turnover Receivables, Average Collection Period, Delinquency Ratios, Billing Ratios, and Analysis of Effectiveness. The results showed that from the results of data processing seen that the realization of receivable turnover always under the target receivable turnover resulting in decreased level of effectiveness. In general, based on the results obtained during the last 3 years (2014-2016) shows the average ratio of effectiveness of receivable turnover of 91.88%. According to the stipulated standard that "at least one rotation in one period", it can be concluded that the effectiveness of receivable turnover over the past 3 years is effective because it is well above the target set at 1 time during the period.