Perhitungan Umur Piutang Usaha pada PT Useng Teknologi Utama

Abstract

The purpose of this research was to acknowledge the calculation age of accounts receivable and to acknowledge the credit factors of PT Useng Teknologi Utama to their customers. The method used descriptive method, through observation and interview. The results of this research is the calculation of accounts receivable at PT Useng Teknologi Utama grouped into 0-30 days, 31-60 days, 61-90 days, 91- 180 days, 181-365 days, and more than 365 days from the date of the transaction until December 31, 2013 and the credit factors of PT Useng Teknologi Utama to their customers, among others, trust, financial capacity, long-term relationship, profits, and market expansion.