ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG

Abstract

The success of a company in carrying out its activities is often based on the level of profit earned. One of the methods used by the company in offering the sale of its products is by doing credit sales. Bad debts occur because the customer cannot pay or there is a possibility that the client goes bankrupt or disappears. The purpose of this study is to analyze bad debts based on the age of receivables approach and its impact on the company's financial statements (PT. Uphus Khamang Indonesia). The results of this study, the recording of bad debts based on the age of receivables at PT. Uphus Khamang Indonesia, carried out after the due date of the estimated uncollectible receivables will be recorded and set aside based on the age of the receivables to determine the amount of trade receivable losses. The company's financial condition as a result of bad debts causes the company's activities to be hampered in this case in operational activities.