Analisis Efektivitas Arus Kas Sebagai Upaya Mengelola Piutang Tak Tertagih Dan Likuiditas Pada PT. Federal International Finance Kota Metro

Abstract

Cash flow, is an economic activity that is differentiated from the cash flow statement, which
is reported in the high balance sheet. Cash flow is usually not used to increase the cash
account, but is used to pay dividends, increase inventory, fund trade receivables. This
research aims to determine the effectiveness of managing cash receivables, determine the
effectiveness of cash flow policies and NPL policies in managing bad debts. The method used
is a quantitative method. Data collection techniques consist of observation, interviews and
company data. Manage receivables with asset ratios and profitability ratios. The results of
the research show that, the accumulation of the company's trade receivables indicates a lack
of effectiveness in managing trade receivables and in the end the buildup of trade receivables
can hinder the acquisition of profitability ratios and high receivable turnover is acceptable
from a liquidity perspective and can lead to higher returns on assets. tall.