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PERANAN TINDAKAN PENGENDALIAN PIUTANG USAHA UNTUK MEMINIMALISASI PIUTANG TAK TERTAGIH PADA PT KERTAS PADALARANG

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ABSTRACT THE ROLE OF TRADE RECEIVABLES CONTROL MEASURES TO MINIMIZE BAD DEBTS AT PT KERTAS PADALARANG BANDUNG Written by: Aris Riksan Pranata Sihombing NIM: 1232156 The purpose of the research conducted by the authors was to determine how the control of trade receivable to minimize bad debts at PT Kertas Padalarang Bandung. The method the author used descriptive method in which data was collected and processed, analyzed, and finally the conclusions drawn. Data collection was done by distributing questionnaires and subsequent data was processed using the pearson product moment correlation coefficient, significance test, and analysis of the correlation coefficient. Based on the results of the questionnaire had been distributed to each respondents, it was known that control measures were applied to trade receivable have a small relationship in minimizing bad debts. Based on the research results of pearson product moment correlation coefficient, the obtained correlation coefficient of 0,3604 showed lower levels of positive relationship between the control of trade receivable to minimize bad debts. Based on the results of test calculations significantly it could be seen the value t table was 2,048, and t count was equal to 2,044. This suggests t count < t table: 2,044 < 2,048. Thus the significance test, then H0 was accepted and Ha was rejected, it means that there was no significant relationship between the control of trade receivable to minimize bad debts. The role of trade receivables control measured have accounted for 13% of the minimize bad debts and for the 87% was influenced by other factors. Keywords: Trade Receivable Control, Minimize Bad Debts