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Abstract

This research aims to analyze the turnover of receivables in food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2023. The data used in this research comes from 2020 to 2023 which is available on the IDX. Data analysis uses quantitative descriptive methods to measure the level of accounts receivable turnover. The company sampled in this research is Ultra Jaya Milk Industry & Trading Company Tbk, using financial reports, namely balance sheets and profit and loss reports for the 2020-2023 period. The research results show that in 2020, Ultra Jaya Milk Industry & Trading Company Tbk had low receivables collection performance, with a receivables turnover ratio of 4 times. In 2021, receivables collection performance will improve to ideal, with a receivables turnover ratio of 15 times. In 2022, the company demonstrated excellent receivables collection performance, with a receivables turnover ratio reaching 18 times, and in 2023, receivables collection performance remained high, even though the receivables turnover ratio fell to 7 times.

Keywords

Financial Analysis Receivables Performance Food and Beverage Industry

How to Cite

Citation Format
Susanti. (2024). Analisis Perputaran Piutang pada Ultra Jaya Milk Industry & Trading Company Tbk yang Terdaftar di Bursa Efek Indonesia . LANCAH: Jurnal Inovasi Dan Tren, 2(2), 639~646. https://doi.org/10.35870/ljit.v2i2.2825

References

4 References
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  • Indut, W., Oematan, H. M., & Demu, Y. (2021). Pengaruh Arus Kas Dan Perputaran Piutang Terhadap Likuiditas Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 9(2), 172–181. https://doi.org/10.35508/jak.v9i2.5433

Author Biography

Susanti, Institut Teknologi dan Bisnis Palcomtech

Program Studi D3 Akuntansi, Institut Teknologi dan Bisnis PalComTech

License

Copyright (c) 2024 Susanti

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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