Efektifitas Manajemen Piutang dalam Upaya Meningkatkan Modal Kerja PT.BPR Aridha Arta Nugraha
Keywords:
Liquidity Ratio, Leverage Ratio, Working Capital to Total Assets Ratio, Financial PerformanceAbstract
The purpose of the study was to determine the implementation of receivables management at BPR Bank Aridha Arta Nugraha and to determine the condition of working capital liquidity at BPR Bank Aridha Arta Nugraha. The research variables consist of: Liquidity Ratio, Leverage Ratio, Working Capital to Total Assets Ratio and Financial Performance. The analytical technique used is the analytical model in this study is the horizontal analysis method, namely the analysis by conducting a comparison of financial statements for several periods or a few moments, so that progress will be known. The results of the study. The performance of the company PT. BPR Aridha Artha Nugraha at the level of receivables is effective, because in 2011 the collection of receivables was 365 days, in 2012 it was 44, and in 2013 it was 424 days exceeding 100 days so that the amount of working capital embedded in receivables was getting bigger and this could result in working capital productive ones. The company's performance based on the calculation of the liquidity ratio analysis is said to be not good because the current ratio where current debt is greater than current assets. It's just that in 2012 the result was 1.10% and was in balance with 2011 with a yield of 1.10%, while in 2013 the current ratio decreased because current debt was greater than current assets with a yield of -0.06%. The efficiency of collection of receivables at BPR Aridha Artha Nugraha is very effective because the turnover exceeds 12 times a year. Where in 2011 it reached 23 times turnover and in 2013 it was still effective because it reached 18 times.
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