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Analisa piutang pt graha kerindo utama cabang banjarmasin, semarang, solo, pekanbaru, dan denpasar

Hermawan, Hanny (2013) Analisa piutang pt graha kerindo utama cabang banjarmasin, semarang, solo, pekanbaru, dan denpasar. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

PT Graha Kerindo Utama (GKU) is a subsidiary of Kompas Gramedia, which focuses on business network by converting tissue paper in Indonesia. PT Graha Kerindo Utama celebrates its 27th birthday this year. Today, it has already 21 outlets and reached 52% of market share in Indonesia. In addition, PT Graha Kerindo Utama has expanded its products to several countries, such as Australia, Korea, Africa, and some countries in Middle East. PT Graha Kerindo Utama has committed to maintain high quality in producing 100% virgin pulp tissue. As the market leader in tissue industry, PT Graha Kerindo Utama always be prompted to compete by creating some innovative strategies. It always tries to expand its market share and increases its products volume by selling products in credits. Almost all sales made by PT Graha Kerindo Utama is on credit, so there is a special section set up accounts in the Finance Department. Credit sales do not immediately generate cash receipts, but it is referred to be called as accounts receivable. Account receivables have so many risks, such as uncollectible receivables, receivables overdue pay and some other risks. Finance Department has a responsibility to manage the receivables flow in PT Graha Kerindo Utama. It has a work flow process from ordering products to coordinating with Accounting Department. Though the process is carried out gradually, but the outstanding receivable amounts in the program is always different from that contained in the ledger balances. This is not only happening at Jakarta branch, but also occurs in all branches of PT Graha Kerindo Utama, except at Lampung and Samarinda. PT Graha Kerindo Utama is always controlling and checking accounts every month. The process of controlling and inspection of accounts receivable is called Reconciliation Analysis. Therefore, PT Graha Kerindo Utama provides receivables analysis project to the author as a form of internship program. Keyword: Finance, Account Receivable, Reconciliation Analysis

Item Type: Thesis (Internship)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions: Fakultas Bisnis > Program Studi Manajemen
Depositing User: mr admin umn
Date Deposited: 16 Jul 2018 04:13
Last Modified: 16 Jul 2018 04:13
URI: http://kc.umn.ac.id/id/eprint/3278

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