Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali

The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation. The analysis technique used descriptive/qualitative analysis techniques using financial ratio formulas. The results of this study indicate the number of account receivables that are due and not yet collected is still relatively large. The large number of uncollectible accounts results in less turnover of accounts receivable into cash and this causes the average collection days for accounts to be longer. The longer time for collecting accounts receivable will produce a higher risk of bad debts due to the increasing number of outstanding accounts receivable and lowering the hotel receivables collection ratio. In 2017, 2018, and 2019 the arrears ratio calculation results are 8%, 12%, and 11%. Meanwhile, the results of the calculation of the billing ratio in 2017, 2018, and 2019 are 92%, 88% and 89%. The existence of uncollectible accounts which is quite large from year to year has a bad effect on profitability because of the inefficient collection of accounts receivable by hotels which causes the capital invested in receivables to be higher.

Sistem Pengendalian Internal Atas Piutang Menggunakan Metode Analisis Umur Piutang (Aging Schedule) Pada CV. AGS’NIE

CV. AGS’NIE merupakan salah satu bentuk perusahaan yang bergerak di bidang distributor produk kosmetikyang beralamat di Villa Intan II Blok J9 Cirebon. Penjualan kredit CV Ags’nie kurang memperhatikan resiko yang timbul yaitu kerugian piutang apabila perusahaan tidak dapat menagihnya. Pada perusahaan ini belum memiliki catatan yang akuntabel dan belum menggunakan perhitungan piutang yang baik menurut standar akuntansi keuangan (SAK). Berdasarkan masalah tersebut maka dibuat aplikasi sistem pengendalian internal atas piutang menggunakan metode analisis umur piutang (aging schedule) pada CV. AGS’NIE. Metode yang digunakan adalah metode analisis umur piutang. Aplikasi yang dibuat dengan Bahasa pemrograman PHP serta database MySQL. Terdapat 2 user aplikasi yaitu bagian akuntansi dan manager. Analisis umur piutang mengelompokkan umurnya berdasarkan atas tanggal jatuh tempo piutang, yang dibagi ke dalam klasifikasi: belum jatuh tempo dicadangkan sebesar 5%, telah jatuh tempo 1-14 hari dicadangkan sebesar 10%, telah jatuh tempo 14-20 hari dicadangkan sebesar 15%, telah jatuh tempo 20-30 hari dicadangkan sebesar 20%, dan telah jatuh tempo diatas 30 hari dicadangkan sebesar 25%.Pengendalian internal adalah salah satu cara yang digunakan untuk mengantisipasi kecurangan dan mengantisipasi kemungkinan piutang tak tertagih, dengan adanya pengendalian piutang dapat meminimalisasi kerugian yang di akibatkan piutang tak tertagih.Piutang merupakan sejumlah tagihan yang akan diterima oleh perusahaan dalam bentuk kas dari pihak lain, baik sebagai akibat penyerahan barang dan jasa secara kredit maupun sebagai akibat kelebihan pembayaran kas kepada pihak lain. Kata kunci:Sistem, Pengendalian Internal, Metode Analisis Umur Piutang

Sistem Pengelolaan Piutang Pada PT. Human Resources Provider Menggunakan Metode Analisis Aging Schedule dan Simple Additive Weighting

PT. Human Resources Provider as known as HR Pro is one of outsourcing company. HR Pro provide man power solutions to Human Resources Department at your company. Term of payment between HR Pro and the client are using cash advance payment or charged after payroll process done. Payment system like this can affect to cash flow because almost 90% of company revenue established as receivable in advance. The aim of this research are given solutions to help finance staff for manage account receivable. Account receivables will be sorted from highest to lowest value’s from the results of the calculation aging schedule and simple additive weighting method. This system is using three criterion calculation are receivable values (40%), account receivable aging (35%), number of employee (25%) and finally can give visual appereance in the form of the best solutions using aging schedule and simple additive weighting method. The results of this research are finance staff can manage account receivable easily and the company can make decision quickly for clients who do not pay the invoices based on term of payment.

Condições de saúde e nível de atividade física em idosos participantes e não participantes de grupos de convivência de Florianópolis

Objetivou-se verificar a associação entre condições de saúde e nível de atividade física em idosos participantes e não participantes de grupos de convivência de Florianópolis, Santa Catarina. A amostra foi constituída de 1.062 idosos (625 mulheres), com média de idade de 71,9 anos (±7,6). Foram analisadas as variáveis sociodemográficas (sexo, idade, escolaridade e estado civil), nível de atividade física (International Physical Activity Questionaire) e saúde física (Questionário Brazil Older Aging Schedule). Os dados foram analisados por meio da estatística descritiva e teste Qui-quadrado. Os resultados demonstraram que 60,6% dos idosos foram classificados como ativos fisicamente. A presença de doenças foi relatada por 74% dos idosos, sendo que os participantes de grupos de convivência (GP) apresentaram maior prevalência que o grupo não participante (GNP). Porém, mesmo com maior prevalência de doença, os idosos do GP apresentaram percepção positiva do estado de saúde. Para as mulheres, a participação em grupos de convivência associou-se positivamente com percepção do estado de saúde (p < 0,001) e com presença de doença (p = 0,005). Conclui-se que a participação nos grupos de convivência contribui para a melhor percepção do estado de saúde e para a manutenção de níveis adequados de atividade física.