Analysis Treatment and Assessment Collectibility of Accounts Receivable and Evaluation Uncollectible Accounts Receivable on CV Profil Dinamika Glass

Budiarta, I Gede and Bagiada, I Made and Wicaksana, Ketut Arya Bayu (2022) Analysis Treatment and Assessment Collectibility of Accounts Receivable and Evaluation Uncollectible Accounts Receivable on CV Profil Dinamika Glass. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644181_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (342kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644181_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Accounting treatment of accounts receivable is how a trade receivable transaction that occurs in a company is treated in accordance with SAK. The data was collected using interview, observation, and documentation techniques. Data analysis was carried out by qualitative descriptive analysis, where the data obtained were described in detail and then compared between the records made by the company and SAK, which was then assessed on the collectibility of accounts receivable before and after implementation of SAK with receivables turnover ratio, average collection period, arrears, collection and evaluation the value of bad debts in company. The results of this research is CV Profil Dinamika Glass has not fully treated accounts receivable in accordance with SAK so that the assessment of the collectibility of accounts receivable has not been maximized and this has an impact on the income statement and financial position statement every year. The discrepancy generate additional accounts in form of allowance for doubtful accounts so that it will reduce assets in the statement of financial position, the expense of receivable losses which reduce the company's profit, and other income that increases the company's profit. The work procedures can minimize the percentage of bad debts value in 2021.

Actions (login required)

View Item