Mawaddah Sholehah, Siti (2023) SEBAB AKIBAT TERJADINYA PIUTANG DAGANG DI PT KIMIA FARMA TRADING & DISTRIBUTION CABANG SERANG BANTEN. D3 thesis, Universitas sultan ageng tirtayasa.
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Abstract
Writing this Final Project aims to find out the causes and effects of trade receivables at PT Kimia Farma Trading & Distribution (KFTD), which cover the beginning of the occurrence of trade receivables at PT Kimia Farma Trading & Distribution (KFTD), the flow of accounts receivable, the actions taken at the time of billing, knowing the receivables payment system, and knowing the consequences if there are many uncollected accounts. As for writing this Final Project, it was found that the occurrence of accounts receivable in this company was due to delays in payment for the sale of goods and services carried out by PT Kimia Farma Trading & Distribution (KFTD) Serang Banten Branch. The flow of receivables starts from the offer of drugs to outlets by the salesman which then ends with depositing payments of trade receivables by the collector to the cashier. Accounts receivable collection is carried out by this company by contacting by telephone and chat. Receivables payments can be made by transfer to the company's bank account, EDC, Briva BRI, checks and demand deposits. This final project also found that too many uncollectible accounts resulted in decreased profits, decreased branch performance, and other losses.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan Tugas Akhir ini bertujuan untuk mengetahui sebab akibat terjadinya piutang dagang di PT Kimia Farma Trading & Distribution (KFTD), yang mencangkup tentang awal mula terjadinya piutang dagang di PT Kimia Farma Trading & Distribution (KFTD), alur terjadinya piutang dagang, tindakan yang dilakukan pada saat penagihan, mengetahui sistem pembayaran piutang, dan mengetahui akibat jika banyak piutang tak tertagih. Adapun penulisan Tugas Akhir ini menemukan bahwa terjadinya piutang di perusahaan ini ialah karena adanya penundaan pembayaran pada penjualan barang dan jasa yang dilakukan oleh PT Kimia Farma Trading & Distribution (KFTD) Cabang Serang Banten. Alur piutang dimulai dari penawaran obat ke oultet oleh salesman yang kemudian diakhiri dengan penyetoran pembayaran piutang dagang oleh penagih kepada kasir. Penagihan piutang dilakukan oleh perusahaan ini dengan menghubungi lewat telephone dan chat. Pembayaran piutang dapat dilakukan dengan transfer ke rekening bank perusahaan, EDC, Briva BRI, cek, dan giro. Tugas Akhir ini juga menemukan bahwa piutang tak tertagih yang terlalu banyak adakan mengakibatkan penurunan profit, turunnya performa cabang, dan kerugian lainnya. | |||||||||
| Uncontrolled Keywords: | Company, Account Receivable. Perusahaan, Piutang Dagang | |||||||||
| Subjects: | Communication > Science Journalism | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61406-Program Diploma III Keuangan Perbankan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Siti Mawaddah Sholehah | |||||||||
| Date Deposited: | 25 Aug 2023 10:37 | |||||||||
| Last Modified: | 25 Aug 2023 10:37 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28116 |
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