PERBANDINGAN PENGUMPULAN PIUTANG DAGANG GUNA MEMPERKECIL PENYISIHAN PIUTANG TIDAK TERTAGIH (Studi pada PT. HM Sampoerna, Tbk dan PT. Gudang Garam,Tbk)

Ragilia, Nita Puspa (2008) PERBANDINGAN PENGUMPULAN PIUTANG DAGANG GUNA MEMPERKECIL PENYISIHAN PIUTANG TIDAK TERTAGIH (Studi pada PT. HM Sampoerna, Tbk dan PT. Gudang Garam,Tbk). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research entitle the " comparison of Gathering of Account Receivable utilize to minimize the loss of study receivable of PT. HM. Sampoerna, Tbk And PT. Gudang Garam, Tbk". This Research Target is to know how gathering of receivable PT. HM Sampoerna, Tbk.Dan PT. Gudang Garam, Tbk and to know the which of loss of receivable of larger ones between PT. HM Sampoerna, Tbk And PT. Gudang Garam, Tbk. Internal issue Formulation this research is How gathering of receivable PT. HM Sampoerna, Tbk And PT. Gudang Garam, Tbk and Between accurate company, which company owning big receivable loss . This research good for management party, for the creditor of company it self, and researcher hereinafter can be made by a reference for the research of same. This Research type have the character of the case study, and data taken by of data sekunder that is available data Jakarta Stock Exchange (JSX). As for data obtained by data of financial statement start from year 2003 until 2006 coming from balance, profit report lossy and receivable age. Technique of data collecting use the documentation method. Technique analyse the data used in this research is mean of period of gathering of receivable and schedule old age the receivable ( Aging Schedule). Result of this research is expressed by that gathering of receivable PT. HM. Sampoerna, Tbk And PT. Gudang Garam, Tbk expressed . This matter is proved by that period of gathering of mean of receivable PT. HM. Sampoerna, Tbk And PT. Gudang Garam, Tbk of during research period show the prosentase old age the receivable of between 0-30 day big enough day than prosentase receivable which more than 30 day. Prosentase of Loss of receivable PT. HM. Sampoerna, Tbk expressed better than PT. Gudang Garam, Tbk. This Matter is proved by that PT. Salt Warehouse, Tbk do not experience of the loss of during research period.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Management
Depositing User: Anggit Aldila
Date Deposited: 13 Jun 2012 02:50
Last Modified: 13 Jun 2012 02:50
URI: http://eprints.umm.ac.id/id/eprint/7478

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