?url_ver=Z39.88-2004&rft_id=1916051015&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGELOLAAN+PIUTANG+TERHADAP+EFEKTIVITAS%0D%0AARUS+KAS+PADA+PT+PELABUHAN+TANJUNG+PRIOK+CABANG+%0D%0APANJANG%0D%0A&rft.creator=AISYAH%2C+RIZKIA+&rft.subject=302+Interaksi+sosial&rft.subject=304+Faktor+yang+mempengaruhi+perilaku+sosial&rft.subject=330+Ekonomi&rft.description=+%0D%0AABSTRAK%0D%0A+%0D%0AANALISIS+PENGELOLAAN+PIUTANG+TERHADAP+EFEKTIVITAS%0D%0AARUS+KAS+PADA+PT+PELABUHAN+TANJUNG+PRIOK+CABANG+%0D%0APANJANG%0D%0A+%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+mendeskripsikan+analisis+pengelolaan+piutang+%0D%0Aterhadap+efektivitas+arus+kas+pada+PT+Pelabuhan+Tanjung+Priok+Cabang+Panjang.%0D%0AJenis+penelitian+ini+penelitian+deskriptif+dengan+menggunakan+pendekatan%0D%0Akualitatif.+Sumber+data+dalam+penelitian+yang+digunakan+adalah+data+primer+dan%0D%0Adata+sekunder.+Teknik+pengumpulan+data+yaitu+observasi%2C+wawancara%2C+dan%0D%0Adokumentasi.+Hasil+penelitian+menunjukkan+bahwa+pengelolaan+piutang+yang%0D%0Adijalankan+oleh+PT+Pelabuhan+Tanjung+Priok+Cabang+Panjang+yaitu+melakukan%0D%0Apenyusunan+anggaran+piutang%2C+melakukan+analisis+perputaran+piutang+(RTO)+dan%0D%0Apengumpulan+piutang+(ACP)%2C+melakukan+penagihan+piutang+usaha%2C+melakukan%0D%0Akonfirmasi+piutang+usaha%2C+membuat+standar+penilaian+pelanggan+menggunakan%0D%0Ametode+5C%2C+dan+memberikan+syarat+kredit+kepada+calon+debitur.+Berdasarkan+hasil%0D%0Aperhitungan+dapat+diketahui+bahwa+pengelolaan+piutang+mempengaruhi+arus+kas%0D%0Aperusahaan.+Dapat+diketahui+hasil+perhitungan+perputaran+piutang+(RTO)%0D%0Amengalami+kenaikan+di+setiap+tahunnya+dan+hasil+perhitungan+pengumpulan%0D%0Apiutang+(ACP)+mengalami+penurunan+di+setiap+tahunnya+yang+menunjukkan+bahwa%0D%0Asemakin+cepat+piutang+dapat+terkumpul+kembali+menjadi+kas.+Dalam+hal+ini%2C+arus%0D%0Akas+masuk+mengalami+kenaikan+karena+adanya+pembayaran+piutang+dari+pengguna%0D%0Ajasa.+Sehingga+dapat+disimpulkan+bahwa+piutang+memiliki+keterkaitan+dengan+arus%0D%0Akas+perusahaan.+%0D%0AKata+Kunci%3A+Pengelolaan+Piutang%2C+Efektivitas+Arus+Kas%0D%0A%0D%0A+%0D%0AABSTRACT%0D%0A+%0D%0AANALYSIS+OF+RECEIVABLES+MANAGEMENT+ON+THE%0D%0AEFFECTIVENESS+OF+CASH+FLOWS+AT+PORTS+TANJUNG+PRIOK+%0D%0ABRANCH+PANJANG%0D%0A%0D%0A%0D%0A+%0D%0AThis+study+aims+to+describe+the+analysis+of+accounts+receivable+management+on+the%0D%0Aeffectiveness+of+cash+flow+at+PT+Pelabuhan+Tanjung+Priok+Branch+Panjang.+This%0D%0Atype+of+research+is+descriptive+research+using+a+qualitative+approach.+Sources+of%0D%0Adata+in+the+research+used+are+primary+data+and+secondary+data.+Data+collection%0D%0Atechniques+are+observation%2C+interviews%2C+and+documentation.+The+results+showed+that%0D%0Athe+management+of+receivables+carried+out+by+PT+Pelabuhan+Tanjung+Priok+Long%0D%0ABranch%2C+namely+collecting+accounts+receivable%2C+conducting+analysis+of+accounts%0D%0Areceivable+turnover+(RTO)+and+collection+of+receivables+(ACP)%2C+collecting+trade%0D%0Areceivables%2C+confirming+accounts+receivable%2C+making+customer+assessment%0D%0Astandards+using+the+method+5C%2C+and+provide+credit+terms+to+prospective+borrowers.%0D%0ABased+on+the+calculation+results%2C+it+can+be+seen+that+the+management+of+accounts%0D%0Areceivable+affects+the+company's+cash+flow.+It+can+be+seen+that+the+results+of+the%0D%0Acalculation+of+receivables+turnover+(RTO)+have+increased+every+year+and+the+results%0D%0Aof+the+calculation+of+collection+of+accounts+receivable+(ACP)+have+decreased+every%0D%0Ayear+which+indicates+that+the+faster+the+proceeds+can+be+collected+back+into+cash.%0D%0AIn+this+case%2C+cash+inflows+have+increased+due+to+payment+of+receivables+from+service%0D%0Ausers.+So+it+can+be+concluded+that+wealth+has+a+relationship+with+the+company's%0D%0Acash+flow.+%0D%0AKeywords%3A+Accounts+Receivable+Management%2C+Cash+Flow+Effectiveness&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+POLITIK+&rft.date=2023-06-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F72434%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F72434%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F72434%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++AISYAH%2C+RIZKIA+++(2023)+ANALISIS+PENGELOLAAN+PIUTANG+TERHADAP+EFEKTIVITAS+ARUS+KAS+PADA+PT+PELABUHAN+TANJUNG+PRIOK+CABANG+PANJANG.++FAKULTAS+ILMU+SOSIAL+DAN+POLITIK+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F72434%2F