Analisis Efektifitas Investasi Piutang Terhadap Peningkatan Perolehan Laba pada UD Barokah-Jember

Abstract

Credit sales policy will increase the amount of investment in receivables. The greater the amount of receivables, the greater the risk of no or delayed collection of accounts receivable payments. Because of that risk, firms need to consider the level of effectiveness of investment in receivables to increase profits. Methods of data analys is used in this study is quadratic trend analysis and methods of income statement and ratio analysis approach, the rate of return