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Scirj Volume VII, Issue XI, November 2019 Edition
ISSN: 2201-2796

ANALYSIS OF ACCOUNTING BEHAVIOR OF ACCOUNTS RECEIVABLES IN THE RIGHT DECISION TAKING FOR BUSINESS DEVELOPMENT IN PT. S.S

Jeane Christine Lasut, Jufry Rompas, Decire D. Wagiu, Agnes J.E. Wakkary

Abstract: The purpose of this research is to determine the accounting behavior of accounts receivable in order to make the right decision, for business development at PT. S.S in Manado. Receivables are claims arising from the sale of merchandise and services on credit, which can represent a large portion of a company liquid assets. The research method used, namely with a qualitative descriptive approach, data obtained through observation, interviews, and literature study. The results showed that PT SS had 58 Business Partner Companies in 2018 with a percentage of health conditions, namely; current 87.94%, under special supervision 6.9%, non-current 1.72%, doubtful 1.72%, loss of 1, 72%, and 24 Business Partner Companies, from 2019 to April with a percentage of health conditions, i.e. 100% current. Trade receivables that occurred at PT S.S originated from the handover of capital of PT. S.S to the Business Partner Company, and from each Company the Business Partner will pay installments each month according to the ceiling, and the period of time that has been determined.

Reference this Paper: ANALYSIS OF ACCOUNTING BEHAVIOR OF ACCOUNTS RECEIVABLES IN THE RIGHT DECISION TAKING FOR BUSINESS DEVELOPMENT IN PT. S.S by Jeane Christine Lasut, Jufry Rompas, Decire D. Wagiu, Agnes J.E. Wakkary published at: "Scientific Research Journal (Scirj), Volume VII, Issue XI, November 2019 Edition, Page 59-68 ".

Search Terms: Accounts Receivables, Accounting Behavior

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