SKRIPSI HALAMAN SAMPUL DEPAN ANALISIS PENERAPAN MANAJEMEN PIUTANG PADA KOPERASI SERBA USAHA AL-FIRDAUS 2 SAMARINDA --

Abstract
This study aims to determine the suitability of the receivables management policy to the SME Cooperative PERMENEG No. 35.2 of 2007 and to determine the effectiveness of receivable management at KSU Al-Firdaus 2 Samarinda. Data collection techniques were carried out by interview, observation, documentation and literature study. The analytical tool used is PERMENEG UKM Cooperative No. 35.2 Year 2007, receivables turnover, average period of collection of receivables, arrears ratio and collection ratio. The results showed that the receivables management policy applied by the Multipurpose Cooperative Al-Firdaus 2 Samarinda obtained a conformity percentage of 88% with the Regulation of the State Minister for Cooperatives and SMEs No. 35.2 of 2007. The receivable turnover rate of the Multipurpose Cooperative Al-Firdaus 2 Samarinda was still less than the standard. the ratio is 12 times. The average number of days the company collects receivables also exceeds the 30 day payment deadline. the ratio of arrears and the ratio of collections experienced instability. The results showed that the monitoring of receivables managed by the Multipurpose Cooperative Al-Firdaus 2 Samarinda had not been running effectively, so the cooperative had to increase the collection of receivables in order to achieve maximum results.
Keywords: Receivable, Effective, Management