ANALISIS PENGELOLAAN PIUTANG DALAM HUBUNGANNYA DENGAN EFISIENSI USAHA (Studi Kasus Pada PT. Angkasa Pura I Cabang Bandar Udara Pattimura Ambon)

Abstract

Abstract: This study aims to determine the Management of Receivables of PT. Angkasa Pura I Ambon Pattimura Airport Branch on Business Efficiency. To determine the management of receivables on business efficiency, the data used in the form of financial statement data of PT. Angkasa Pura I Ambon Pattimura Airport Branch as well as from the literature that has to do with this research. The analytical method used in this study is Financial Ratio Analysis (quantitative analysis) which is used to see the extent of the policies pursued by PT. Angkasa Pura I Ambon Pattimura Airport Branch in allocating a number of funds for the benefit of receivables, as well as profitability analysis to see whether the receivables policy allocated by PT. Angkasa Pura I Ambon Pattimura Airport Branch has produced a maximum level of efficiency or profit. The analysis shows that the management of receivables by PT. Angkasa Pura I Ambon Pattimura Airport Branch has been able to do well, although it has not shown any meaningful indication because the first two years the company was experiencing losses while the last year the company has been able to achieve very drastic profits. This can be seen through the analysis of financial ratios through the analysis of activity ratios which show the company's business assets spinning rapidly during the years 2012 - 2014 which amounted to 45 times, 50 times and 55 times, while the level of accounts receivable turnover during 2012 - 2014 showed the level of turnover in two the first year was very fast ie 6.56 times to 18.49 times and the last year dropped to 10.26 times. On the other hand, the profitability ratio shows that the company is still experiencing profit even though the profit is very small so the company can still run.

Keywords: Management of Receivables, Business Efficiency