Collectibility Improvement In PT. Kaltim Prima Coal Receivables Management: A Framework Roadmap Proposal
نویسندگان
چکیده
Background : The Importance of efficient working capital management is indisputable given that a firm’s viability relies on the financial manager’s ability to effectively manage receivables, inventory, and payables. One widely used measurement calculate effectiveness Cash Conversion Cycle. Purpose Traditional Cycle calculated using items from Financial Statement. However, it proofed be overstated compare actual calculation. Based comparison with another company listed Indonesian Stock Exchange, PT Kaltim Prima Coal seems superior lower days needs convert inventory into cash longer time pay its Method: This research uses quantitative approach method. Results found based regression method, late payment sales amounts have significant relationship Profit. Days ROA. And, also NPM. Conclusion PT. are recommended implement analysis Risk Quadrant periodic basis, arrange Letter Credit training adopt Company Bank’s point view in reviewing Credit, checklist reduce discrepancy rate, objective review examining extra staff requirement, develop Policy.
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ژورنال
عنوان ژورنال: Jurnal Sosial dan Sains
سال: 2022
ISSN: ['2774-7018', '2774-700X']
DOI: https://doi.org/10.36418/sosains.v2i1.320