ANALISIS PERPUTARAN PIUTANG TERHADAP PEROLEHAN LABA PADA PT SEMEN BOSOWA MAROS

Abstract

This research was conducted in February 2016 through July 2016 in the city of Makassar, given PT Semen Bosowa Maros is a company engaged in the manufacture or production of cement is taken into account in Indonesia, especially in eastern Indonesia.. Giving receivables means the company provides an opportunity to obtain funds rotating more profit. Free settlement of accounts receivable into cash back is called the accounts receivable turnover. The level of accounts receivable turnover for each company was also affected by an average of collecting receivables (Average Collection Period). The method used is observation, interview and literature. The method of analysis used the method of qualitative and quantitative methods to analyze financial data of companies using financial ratios. The results showed that (1) Turnover of receivables at PT Semen Bosowa Maros fluctuate from year to year. (2) Profitability ratios were calculated using the Net Profit Margin, Net Profit Margin show at PT Semen Bosowa Maros fluctuate from year to year. (3) Peputaran receivables at PT Semen Bosowa Maros no significant effect on profitability (profitability) of the company. This is due to the increasing amount of receivables from year to year and not maximum Companies in controlling the receivables that have not been able to minimize the non-collection of accounts receivable (Bad Debt), causing many funds that invested in the form of receivables. And in PT Semen Bosowa Maros not all accounts was the result of credit sales (sales of cement) Instead, most of the receivables occurs because PT Semen Bosowa Maros provide loans or assistance to companies under the auspices of Bosowa coorperation.