ANALISIS EFEKTIVITAS PENGELOLAAN DAN SISTEM PENGENDALIAN PIUTANG PADA PT. DAGNA MEDIKA

Abstract

PT. Dagna Medika is a company engaged in the field of Medical and Laboratory Suppliers based in Padang, West Sumatra. The ability to distribute products is quite good and evenly distributed in various regions, providing all medical devices & chemicals from several leading brands and also distributing various disposable materials at affordable prices. The purpose of this study was to determine whether the Management and Accounts Receivable Control System at PT. Dagna Medika has been running effectively. Data collection methods are field research and library research. Type of research is descriptive qualitative. Analysis methods using Activity Ratios include Receivable Turn Over - RTO, Average Collection Period (ACP), Arrears Ratio and Billing Ratio and by using the Sign Test. The results of his research management and control of receivables have not been running effectively and the results of data processing with a sign test is  significant.