Analisis Tingkat Perputaran Piutang Dagang pada PT Subur Makmur Di Samarinda

Amelia Ariesta Ananda, Analysis of Accounts Receivable Turnover Rate at PT Subur Makmur in Samarinda. Under the guidance of Mrs. Eka Yudhyani as Supervisor I and Mrs. Camelia Verahastuti as Supervisor II.This research was conducted to find out and analyze the level of turnover of PT Subur Makmur's receivables during 2019-2020 and 2020-2021.This study uses an analytical tool in the form of Receivable Turnover ratios and comparisons with industry standards during that period.The results of this study indicate that PT Subur Makmur's Receivable Turnover has decreased during 2019-2020. The decrease in PT Subur Makmur's Receivable Turnover in 2019-2020 was caused by an increase in the company's sales in 2020 by as much as compared to 2019 which was followed by an increase in the company's receivables in the same year.PT Subur Makmur's Receivable Turnover has increased during 2020-2021. The increase in PT Subur Makmur's Receivable Turnover in 2020-2021 was due to an increase in the company's sales in 2021 compared to 2020 which was followed by a decrease in the company's receivables in the same year