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PENGARUH PENGELOLAAN PIUTANG DAGANG TERHADAP EFEKTIVITAS PENERIMAAN KAS PADA PT. J_STEEL

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ABSTRACT THE EFFECT OF MANAGING ACCOI]NT RECETVABLE TOWARDS TEE EFFECTTVENESS OF CASII RECEIPT AT PT. J STEEL By : Serenatha Febriana Lubis The purpose of this research is to know the management of account receivable of PT. J Steel, to know the effectiveness of cash receipts of PT. J_Steel, and to know the effect of managing accounting receivables towards the effectiveness of cash receipts in PT. J_Steel. The method used was descriptive method. The data collection technique used was I iterature review and field observation with the help of instruments such as questionnaire and interviews. The scale of measurement used was Guthan scale. The management ofAccount Receivables in PT. J_Steel is pretty good. This could be seen from the receivables tumover which increases every year. The effectiveness ofcash receipts from the receivables is very good. This could be seen from the average effectiveness is >90o% and the average days ofreceivables is 60 days in accordance to the term set by the company which is 60 days. The hlpothesis testing uses Pearson Product Moment collection coeficient formula from the result of the test it is found that the collection coeficient value is 0,766 which shows a shong and positive relation between the account receivables and the effectiveness or cash receipts. The value oft test is t count > t table (9,2574>2,306) uthich means Ha is accepted. The determined coeficient value shows that management ofaccount receivables gives an effect towards the effectiveness of cash receipts by 58,67%.