ANALISIS PERPUTARAN PIUTANG UNTUK MENINGKATKAN RENTABILITAS

Abstract

The purpose of this study is to determine the procedures for the turnover of accounts receivlabe that have been established by PT. Roban Daya Energi, Gringsing as a company engaged in the supplier of selling various types of LPG gas. This receivable turnover will help the company increase the company’s profitability. This type of research is a descriptive study using primary data such as the results of interviews with the company and secondary data such as a brief history of the company, and organizational structure. The method of data analysis was carried out using descriptive methods. The results of this study are based on calculations carried out using technical data analysis, the 
correlation analysis shows the result r = 0,42 which means that it has moderate and positive relationship between receivables turnover and profitability of 4,61451And from the t test results show the results of the value of the t count > t table, 0,802 > 3,182, so it is said that the variable X is no significant to Y, ho will be accepted if t count > t table, meaning H1 is rejected.