TINGKAT PERPUTARAN PIUTANG PADA PT. ANUANG TRADING MAKASSAR

Abstract

The research aims to find the level of accounts receivable turnover at PT. Anuang Trading Makassar. In order to increase sales volume, most company or businessmen us the trick to sell their products on creadit. This is a quantitative descriptive research. The technique of collecting data are interview and documentation. The ratio that used in this research are accounts receivable turnover ratio, the average receivable billing, arrears ratio, and billing rate. Based on the research, it could be concluded that 1) the ratio of account receivable turnover in 2016-2018 was unstable (up and down), the level of account receivable turnover in 2016 was 17.7 times, while in 2017 was 15 times, and in 2018 was 15.3 times, 2) the result of the average receivable billing was depending 0n the level of accounts receivable turnover at the year, 3) the arrears ratio in 2016 and 2018 showed same that was 6%, while in 2017 was 8%, 4) the billing rate was unstable, in 2016 was 94%, in 2017 was 91%, and in the year of 2018 was 94%.