摘要:FITRI WIDYA SARI. 2020. Thesis . Analysis of Accounts Receivable Management on Financial Performance at PT Bank Perkreditan Rakyat Hasamitra Makassar supervised by Dr. Chahyono, S.E, M.Si and Syamsuddin Jafar, S.E., M.Si. The research objective was to determine and analyze the effectiveness of accounts receivable management in improving financial performance at PT Bank Perkreditan Rakyat Hasamitra Makassar. The object of research is PT Bank Perkreditan Rakyat Hasamitra Makassar. The analysis method used is a qualitative method and the analytical tool used is a qualitative analysis using the ratio of factors of capital, assets, profitability, and liquidity. The results of the study based on the overall calculation using the capital approach, earning asset quality, profitability, and liquidity indicate that the accounts receivable management has been effective in accordance with the standards set by Bank Indonesia so as to improve the financial performance of PT BPR Hasamitra Makassar.
其他摘要:FITRI WIDYA SARI. 2020. Thesis. Analysis of Accounts Receivable Management on Financial Performance at PT Bank Perkreditan Rakyat Hasamitra Makassar supervised by Dr. Chahyono, S.E, M.Si and Syamsuddin Jafar, S.E., M.Si. The research objective was to determine and analyze the effectiveness of accounts receivable management in improving financial performance at PT Bank Perkreditan Rakyat Hasamitra Makassar. The object of research is PT Bank Perkreditan Rakyat Hasamitra Makassar. The analysis method used is a qualitative method and the analytical tool used is a qualitative analysis using the ratio of factors of capital, assets, profitability, and liquidity. The results of the study based on the overall calculation using the capital approach, earning asset quality, profitability, and liquidity indicate that the accounts receivable management has been effective in accordance with the standards set by Bank Indonesia so as to improve the financial performance of PT BPR Hasamitra Makassar.
关键词:Accounts Receivable Management; Financial Performance; Capital; Assets; Profitability; and Liquidity