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PERANAN SISTEM AGING PIUTANG DALAM EFEKTIVITAS PENAGIH PIUTANG PADA PT. BBRAUN MEDICAL INDONESIA

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The purposes and objectives from this research is to know the system aging receivable, the effectiveness of receivable collection and the role of system aging receivable in effectiveness of receivable collection at PT. Bbraun Medical Indonesia. Research method applied in writing of this thesis is descriptive method, where the data collected, then processed, analized and finally takes conclusion. Data collecting method by way of field reseach, study documentation, and distribution ofquestionaire. Then data processed and analized with conelation rank spearman, significant test and coeffisient of determination analyze. Based on research hence knowable that system aging receivable at PT. Bbraun Medical Indonesia through company policy where the receivable classified based on aging and it helps management for morritoring and analysing receivable. Calculation result percentage of effectivenes receivable collection at PT. Bbraun Medical Indonesia in 2009 the effectiveness achieved (July is 91. t7 %, November is 90.65% and Desember is 98.30 %), while in others its effectiveness is not achieved. Based on result of calculation of conelation coefficient rank spearman hence obtained by conelation coeflicient 0.8219. It shou,s level of very stong and positive the role between system aging receivable in effectiveness of account receivable collection. Here in after with result of calculation test analyze significant, hence knowable Grcurared,,arue > tuurc (4,5626 >1.812) there by Ho is refused, mean there are role sigaificant between aging receivable system in effectrveness of receivable collection. Calculation ol coefficient determination shows of contribution between aging receivable system in effectiveness of receivable collection equal 67.55o/o while the rest 32.45yo influenced by other factors outside by this research.