{"id":4707,"date":"2016-08-11T16:29:55","date_gmt":"2016-08-11T08:29:55","guid":{"rendered":"http:\/\/www.portal.fisip-unmul.ac.id\/site\/?p=4707"},"modified":"2016-08-11T16:29:55","modified_gmt":"2016-08-11T08:29:55","slug":"analisis-tingkat-perputaran-piutang-dagang-pada-pt-simpatik-dana-mandiri-kabupaten-penajam-paser-utara-framesti-andayani","status":"publish","type":"post","link":"https:\/\/portal.fisip-unmul.ac.id\/site\/?p=4707","title":{"rendered":"Analisis Tingkat Perputaran Piutang Dagang Pada PT Simpatik Dana Mandiri Kabupaten Penajam Paser Utara (Framesti Andayani)"},"content":{"rendered":"<h2>Data Portal Mahasiswa S1<\/h2>\n<p>Submitted by: <strong>Andayani, Framesti<\/strong><br \/>\nOn: <strong>Aug 11, 2016 @ 4:29 PM<\/strong> <br \/>\nIP: <strong>120.169.254.100<\/strong> <\/p>\n<ul id=\"fm-summary\">\n<li id=\"fm-item-judul\">   1. Title [Judul]: <strong>Analisis Tingkat Perputaran Piutang Dagang Pada PT Simpatik Dana Mandiri Kabupaten Penajam Paser Utara<\/strong><\/li>\n<li id=\"fm-item-pengarang\"> 2. Creator [Pengarang\/ penulis]: <strong>Framesti Andayani<\/strong><\/li>\n<li id=\"fm-item-katakunci\"> 3. Subject [Subjek dan kata kunci]: <strong>Tingkat Perputaran Piutang<\/strong><\/li>\n<li id=\"fm-item-abstrak\"> 4. Description [Abstrak] : <strong>Penelitian ini bertujuan untuk mengetahui tingkat perputaran piutang perusahaan sehingga dapat mengurangi jumlah piutang tak tertagih (bad debt), untuk analisis kebijakan penjualan kredit di masa yang akan datang. Metode analisis yang digunakan yaitu Analisis Perputaran Piutang\/Receivable Turn Over (RTO), Piutang rata-rata, dan Hari rata-rata Pengumpulan Piutang\/Avarage Collection Period (ACP). Berdasarkan hasil penelitian dapat disimpulkan bahwa PT Simpatik dana Mandiri Kabupaten Penajam Paser Utara dalam mengelola perputaran piutang masih belum baik. Hal ini dilihat dari perhitungan RTO pada tahun 2013 sebesar 7,41 kali dan ACPnya adalah 49 hari. Pada tahun 2014 RTOnya sebesar 7,22 kali dan ACPnya 50 hari. Sedangkan RTO pada tahun 2015 sebesar 5,49 kali dan ACPnya adalaha 66 hari. Hal ini disebabkan karena kurang efektifnya cara pengumpulan piutang pada konsumen sehingga banyak konsumen yang melakukan penunggakan. Hal ini mengakibatkan over invesment dalam piutang setiap tahunnya sehingga membuat kinerja piutang dalam perusahaan kurang efektif.<\/strong><\/li>\n<li>  5. Publisher [Nama Lembaga Kontributor]: <strong>Program Studi Ilmu Administrasi Bisnis<\/strong><\/li>\n<li id=\"fm-item-pembimbing\">  6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : <strong>Dr. La Ode Hasiara, SE., MM., M.Pd., Ak., CA dan Umar Hi. Salim, SE., MM<\/strong><\/li>\n<li id=\"fm-item-tanggal\"> 7. Date [Tanggal \/ tahun penciptaan atau penerbitan]: <strong>11\/8\/2016<\/strong><\/li>\n<li id=\"fm-item-type\">8. Type: <strong>Artikel<\/strong><\/li>\n<li id=\"fm-item-permalink\">  9. Identifier\/ permalink [URL menuju konten di lembaga kontributor]: <strong><a href=\"http:\/\/ejournal.adbisnis.fisip-unmul.ac.id\/site\/?p=1386\">http:\/\/ejournal.adbisnis.fisip-unmul.ac.id\/site\/?p=1386<\/a><\/strong><\/li>\n<li id=\"fm-item-right\"> 10. Right [Contoh: CCL, MIT, Open Document, dll.]: <strong>Artikel Jurnal<\/strong><\/li>\n<\/ul>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_4707\" class=\"pvc_stats all  \" data-element-id=\"4707\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Data Portal Mahasiswa S1 Submitted by: Andayani, Framesti On: Aug 11, 2016 @ 4:29 PM IP: 120.169.254.100 1. Title [Judul]: Analisis Tingkat Perputaran Piutang Dagang Pada PT Simpatik Dana Mandiri Kabupaten Penajam Paser Utara 2. Creator [Pengarang\/ penulis]: Framesti Andayani 3. Subject [Subjek dan kata kunci]: Tingkat Perputaran Piutang 4. Description [Abstrak] : Penelitian ini [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_4707\" class=\"pvc_stats all  \" data-element-id=\"4707\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-4707","post","type-post","status-publish","format-standard","hentry","category-data-portal-mahasiswa-s1"],"a3_pvc":{"activated":true,"total_views":2782,"today_views":0},"_links":{"self":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/4707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4707"}],"version-history":[{"count":0,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/4707\/revisions"}],"wp:attachment":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}