ANALISIS PENGELOLAAN PIUTANG BBM UNIT BISNIS INDUSTRI & MARINE DI PT PERTAMINA (PERSERO)
This study is aimed to examine how fast the account receivable turnover on credit sales of solar (HSD) in Industry and Marine business unit at PT Pertamina (persero), examine the average collection period, as well as examine the losses impacted by delayed collection. Data is collected by interview a...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Summary: | This study is aimed to examine how fast the account receivable turnover on credit
sales of solar (HSD) in Industry and Marine business unit at PT Pertamina (persero), examine
the average collection period, as well as examine the losses impacted by delayed collection.
Data is collected by interview and discussion method (both written and oral) with PT
Pertamina (Persero)�s management. These data then being examined using ratio analysis and
tabulation especially the one that has connection with account receivables turnover, average
collection period and aging schedule. This study is also examined an end-to-end process of
receivables to understand the operational problems.
Results of the study found that the account receivables management in industry and
marine business unit at PT Pertamina (persero) is not effective. Average account receivables
turnover of credit sales is below the standard. Average collection period still taken much
longer than the standard. And thus the opportunity loss is significantly high. Therefore, it is
recommended that Industry and Marine Unit at PT. Pertamina (Persero) should seek a new
market opportunities by utilizing both Pertamina�s facilities and the fulfillment of national
supplies as well as implementing a comprehensive credit policy in every selling services. |
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