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\ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \lang1057 \langnp1057
\langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0
\alang1025 Pendahuluan}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch
\alang1025 \ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025
\par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \lang1057
\langnp1057 \langfe2057 \langfenp2057 \alang1025 Ketika sebuah perusahaan menjual
barang dan jasa, maka ada dua kemungkinan boleh dibayar dalam bentuk kas atau
kredit. Manajemen piutang dimulai dengan keputusan perusahaan untuk memberikan
kredit kepada pelanggan. Mendapatkan kredit merupakan sebuah investasi perusahaan
dalam pelanggan, sebuah investasi dalam hal penjualan barang dan jasa. }{\rtlch
\fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \lang1053 \langnp1053
\langfe2057 \langfenp2057 \alang1025 Tidak semua perusahaan memberikan kredit
penjualan barang namun sebagian besar memberikan kredit. Tujuan utamanya adalah
untuk meningkatkan volume penjualan. Namun biaya terkait kredit juga tidak
terelakkan seperti adanya peluang pelanggan untuk tidak mampu membayar kreditnya
dan perusahaan harus membatasi biaya terkait piutangnya. Jadi keputusan pemberian
kredit ke pelanggan merupakan trade-off antara adanya manfaat peningkatan volume
penjualan dan biaya yang berhubungan dengan kredit tersebut.Piutang adalah sejumlah
saldo yang akan diterima dari pelanggan. Perspektif akuntansi menyatakan jika
kredit diberikan, berarti tercipta namanya piutang dagang. Piutang dagang terjadi
ketika terjadi penjualan secara kredit bukan tunai, jika uang tunai sudah diterima
maka piutanag juga akan hilang. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langnp1053 \langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \li0
\langfenp2057 \alang1025 \par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0
\alang1025 7.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025
\ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 1}{\rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 . Komponen Kebijakan Kredit
(Piutang)}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 \par }\pard \plain
\qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \itap0 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\rtlch \fcs1
\af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \lang1057 \langnp1057
\langfe2057 \langfenp2057 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 Apabila perusahaan sudah memutuskan untuk memberikan kredit maka harus
menetapkan prosedur-prosedur untuk menjalankan kredit dan mengumpulkan atau menagih
piutang perusahaan. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Komponen
kebijakan kredit meliputi}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
(Brigham & Houston, 2006)}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 :}
\langnp2057 \langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \fi-720
\li720 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin720
\rin0 \tql \tx360 \itap0 \ls1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
{\listtext \pard \plain \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \f2
a.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Term of Sale}
\langnp2057 \langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \li284 \ri0
\lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin284 \rin0 \itap0 \rtlch
\alang1025 Jenis penjualan menyangkut keputusan penjualan barang dan jasa secara
tunai atau kredit. Jika keputusannya menjual secara kredit maka penjualan ini
menyangkut berapa hari periode kredit, potongan penjualan (cash discount) dan tipe
instrumen kredit.. Adapun elemen dari }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\i1 \fs24 \rtlch \alang1025 \ltrch \lang2057 \langnp2057 \langfe2057
\langfenp2057 \alang1025 term of sale }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
adalah:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \lang2057
\langnp2057 \langfe2057 \langfenp2057 \alang1025 - Periode kredit}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 \tab }{\rtlch \fcs1 \af0 \afs24 \ltrch
\fcs0 \fs24 \rtlch \alang1025 \ltrch \lang1057 \langnp1057 \langfe2057
\langfenp2057 \alang1025 \tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
Periode kredit adalah barapa lama suatu kredit diberikan kepada pelanggan. }{\rtlch
\fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Periode kredit
bervariasi antara industri yang satu dengan lainnya, dan biasanya periode kredit
antara 30 dan 120 hari. Jika ada kebijakan diskon maka periode kredit memiliki dua
komponen yaitu periode kredit bersih (net credit period) dan Periode diskon (cash
discount period).}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 \par }\pard
\plain \qj \fi-284 \li284 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
\langnp1053 \langfe2057 \langfenp2057 \alang1025 \tab }{\rtlch \fcs1 \af0 \afs24
Contoh: 2/10, net 30, artinya periode kredit bersih adalah 30 hari dan pembayaran
dari hari pertama sampai hari kesepuluh maka dapat potongan atau diskon sebesar 2%,
atau }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 cash discount period}
\langnp1053 \langfe2057 \langfenp2057 \alang1025 adalah 10 hari.}{\rtlch \fcs1
\alang1025 \tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Ada beberapa
faktor yang mempengaruhi periode kredit seperti:}{\rtlch \fcs1 \af0 \afs24
\alang1025 1). Perishability and collateral value }{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 yaitu daya tahan barang akan lebih cepat perputarannya dan secara
relatif memiliki nilai kolaateral rendah. Contoh, pedagang buah dan ikan
menggunakan periode net selama 7 hari sedangkan pengusaha berlian menggunakan net
4 bulan, 5/30.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright
\lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfe2057 \langfenp2057 \alang1025 2). Permintaan konsumen,}{\rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \li360 \ri0 \lisb0
\lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \itap0 \rtlch
\alang1025 ketika permintaan rendah maka periode kredit diberikan dalam waktu yang
lama}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\langfe2057 \langfenp2057 \alang1025 3). Biaya, profitabilitas dan standardisasi, }
\alang1025 secara relatif barang murah cenderung memiliki periode kredit yang lebih
pendek dan untuk barang-barang yang terstandarisasi seperti mobil tingkat markup
rendah sehingga periode kredit relatif pendek.}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 4). Risiko kredit}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 5). Persaingan}{\rtlch \fcs1
\alang1025 \par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langnp1053 \langfe2057 \langfenp2057 \alang1025 - Cash discount}{\rtlch \fcs1 \af0
\alang1025 Pemberian potongan tunai }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 yang }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 diberikan bagi
pelanggan selama proses pembayaran kredit sesuai termin yang disepakati}{\rtlch
\langfe2057 \langfenp2057 \alang1025 aau rentang kredit yang disepakati}{\rtlch
\langfe2057 \langfenp2057 \alang1025 . Jika potongan diberikan dan peminjam
membayar kredi}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 t}{\rtlch
\langfe2057 \langfenp2057 \alang1025 dalam rentang potongan yang ditentukan maka
diperoleh potongan tunai. Jika diketahui 2/10, net 30 maka peminjam yang membayar
kredit dalam rentang 10 hari akan mendapat potongan sebesar 2%. Atau dengan model
yang lain selama 10 hari itu maka pembayaran kredit dikatakan bebas atau free
sisanya 20 hari adalah periode untuk membayar kredit kembali. Alasan lain pemberian
potongan adalah untuk meningkatkan harga jual kepada pelanggan.}{\rtlch \fcs1
\widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 - instrumen Kredit}{\rtlch
\langfenp2057 \alang1025 Adalah alat kredit yang harus diberikan perusahaan dan
pelanggan. Biasanya kredit perdangan ditawarkan secara terbuka dan hanya instrumen
resmi seperti invoice penjualan yang dikirimkan bersamaan dengan barang dan
pelanggan menganggap sebagai bukti bahwa barang telah diterima. Setelah itu
perusahaan dan pelanggan saling menukar buku rekening mereka.}{\rtlch \fcs1 \af0
\alang1025 \par }\pard \plain \qj \fi-720 \li720 \ri0 \lisb0 \lisa0 \widctlpar
\aspalpha \aspnum \adjustright \lin720 \rin0 \tql \tx360 \itap0 \ls1 \rtlch
\langfe2057 \langfenp2057 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 \f2 b.\tab }{\rtlch \fcs1 \af0 \afs24
\langfe2057 \langfenp2057 \alang1025 Credit analysis}{\rtlch \fcs1 \af0 \afs24
\alang1025 Perusahaan menentukan berapa besar usaha untuk mengelola kredit dengan
berusaha membedakan pelanggan yang mampu membayar kredit dan pelanggan yang tidak
mampu membayar. Biasanya sebelum memberikan kredit ada prosedur untuk menilai
kelayakan pelanggan dan disebut melakukan analisis kredit.}{\rtlch \fcs1 \af0
\alang1025 Dalam melakukan evaluasi kredit maka ada lima faktor yang harus
dipertimbangkan yaitu:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\par }\pard \plain \qj \fi-360 \li720 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\aspnum \adjustright \lin720 \rin0 \tql \tx720 \itap0 \ls2 \rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \f0 {\uc1 \u45 ?}\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch
\fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch \lang1053 \langnp1053 \langfe2057
\langfenp2057 \alang1025 Revenue effect}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 . Jika perusahaan menawarkan kredit maka akan membutuhkan waktu dalam
menerima pelunasan kredit tersebut}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
sehingga biasanya harga jauh lebih tinggi namun volume penjualan meningkat, dengan
demikian pendapatan }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 juga akan
meningkat.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\qj \fi-360 \li720 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright
\lin720 \rin0 \tql \tx720 \itap0 \ls2 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\f0 {\uc1 \u45 ?}\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Cost
effect}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 . Meskipun perusahaan
mengalami penundaan pendapatan jika menjual secara kredit namun perusahaan juga
menanggung biaya jika menjual secara tunai.}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \par }\pard \plain \qj \fi-360 \li720 \ri0 \lisb0
\lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin720 \rin0 \tql \tx720
\itap0 \ls2 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\listtext \pard
\plain \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \f0 {\uc1 \u45 ?}\tab }
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch \lang2057
\langnp2057 \langfe2057 \langfenp2057 \alang1025 The cost of debt}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 . }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 Biaya hutang harus ditetapkan perusahaan dengan baik karena menyangkut
pendapatan piutang yang akan diterima perusahaan di masa datang. }{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \fi-360 \li720 \ri0
\lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin720 \rin0 \tql
\tx720 \itap0 \ls2 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\listtext
\pard \plain \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \f0 {\uc1
\u45 ?}\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 The probability
of nonpayment}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 . }{\rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 Ketika perusahaan memutuskan }{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 memberikan kredit maka pasti ada sekian persen
}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch \lang1057
\langnp1057 \langfe2057 \langfenp2057 \alang1025 piutang }{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 yang tidak tertagih, ini tidak akan terjadi jika penjualan
tunai.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\f0 {\uc1 \u45 ?}\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 The
cash discount}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 . }{\rtlch \fcs1 \af0
\langfe2057
\langfenp2057 \alang1025 Oleh karena akan mendapat potongan jika membayar lebih
awal maka }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 pelanggan akan membayar
lebih awal agar dapat potongan.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfe2057 \langfenp2057 \alang1025 Evaluasi Kredit dan Penskoran}{\rtlch \fcs1
\langfenp2057 \alang1025 Menurut Ross, et.al (2006) }{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 Untuk mengevaluasi kredit yang akan dikucurkan dapat
menggunakan lima C (Five Cs of credit) yaitu:}{\rtlch \fcs1 \af0 \afs24 \ltrch
\lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin360 \rin0 \jclisttab
\tx2880 \itap0 \ls1 \ilvl3 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
1.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Character. Adalah sifat
atau karakter pelanggan yang akan diberi kredit.}{\rtlch \fcs1 \af0 \afs24
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Capacity.
Adalahkemampuan pelanggan untuk membayar kredit.}{\rtlch \fcs1 \af0 \afs24
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Capital. Adalah
ketersediaan keuangan oleh pelanggan.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\aspalpha \aspnum \adjustright \lin360 \rin0 \jclisttab \tx2880 \itap0 \ls1
\ilvl3 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\listtext \pard
\plain \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \f2 4.\tab }{\rtlch
\langfe2057 \langfenp2057 \alang1025 Collateral. Adalah tersedianya aset untuk
jaminan}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lin360 \rin0 \jclisttab \tx2880 \itap0 \ls1 \ilvl3 \rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \f2 5.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 Conditions. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang1035 \langnp1035 \langfe2057 \langfenp2057 \alang1025 Adalah
kondisi umum perekonomian sesuai lini bisnis pelanggan.}{\rtlch \fcs1 \af0
\langnp1035 \langfe2057 \langfenp2057 \alang1025 Sedangkan untuk penskoran biasanya
menggunakan rating atau skala misalnya 1 (sangat miskin) sampai 10 (sangat kaya)
pada masing-masing C diatas menggunakan semua informasi yang tersedia terkait
pelanggan. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Setelah dirata-
rata maka penerima kredit ditentuan misalnya dengan skor 50.}{\rtlch \fcs1 \af0
\aspalpha \aspnum \adjustright \lin720 \rin0 \tql \tx360 \itap0 \ls1 \rtlch
\langfe2057 \langfenp2057 \alang1025 {\listtext \pard \plain \rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 \f2 c.\tab }{\rtlch \fcs1 \af0 \afs24
\langfe2057 \langfenp2057 \alang1025 Collection Policy (kebijakan pengumpulan
piutang)}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025
\alang1025 Menurut Brigham & Houston (2006) }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 Kebijakan pengumpulan piutang merupakan elemen terakhir dari kebijakan
kredit. Setelah kredit diberikan perusahaan akan memiliki masalah potensial dalam
mengumpulkan piutang sehingga perusahaan harus menetapkan kebijakan pengumpulan
piutang (collection policy) agar dapat memonitor piutang perusahaan. Adapun caranya
adalah dengan:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langnp2057 \langfe2057 \langfenp2057 \alang1025 1. Days outstanding atau Jumlah
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\langnp2057 \langfe2057 \langfenp2057 \alang1025 Days sales outstanding (DSO) atau
jumlah hari piutang tak tertagih mengukur waktu yangdibutuhkan perusahaan untuk
menerima uang tunai dari suatu penjualan kredit. Rumus DSO sering disebut Average
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\langfe2057 \langfenp2057 \alang1025 Piutang}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
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\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Penjualan
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per unit. Selanjutnya asumsikan seluruh penjualan dilakukan secara kredit dengan
persyaratan sebagai berikut : jika pembayaran dilakukan dalam waktu 10 hari,
pelanggan akan menerima potongan harga 2 persen, jika tidak dalam waktu 10 hari,
pelanggan tidak akan menerima potongan harga 2 persen, jika tidak jumlah penuh akan
jatuh tempo dalam waktu 30 hari. Terakhir, asumsikan bahwa 70 persen pelanggan
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\picwgoal4980 \pichgoal679 \wmetafile8 {\*\blipuid
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21000070000000000bc02000000000102022253797374656d000000000a0021008a0100000000020000
00fcf312002942c877040000002d01020004000000f0010100030000000000}}}}}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\langfe2057 \langfenp2057 \alang1025 Catatan:}{\rtlch \fcs1 \af0 \afs24 \ltrch
\fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch \lang2057 \langnp2057 \langfe2057
\alang1025 Biasanya DSO perusahaan dibandingkan dengan DSO industri untuk
menentukan apakah pelanggan mematuhi terminologi pembayaran piutangnya}{\rtlch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 2. Aging Schedule}{\rtlch \fcs1
\langfenp2057 \alang1025 Menurut Ross, et.al (2006) aging schedule merupakan alat
kedua dalam mengawasi piutang yaitu dengan cara}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 memecah piutang dengan dasar usia pinjamannya.}{\rtlch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Contoh: }{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 \par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar
\alang1025 \ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 T}
\langnp2057 \langfe2057 \langfenp2057 \alang1025 abel berikut menunjukkan
perusahaan menjual secara kredit dengan termin 2/10, net 30 }{\rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 \par }\trowd \trql \trgaph0 \trleft-108
\trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr
\brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1
\trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3
\trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr
\brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb
\clwWidth8489 \clftsWidth3 \cellx8381 \pard \plain \qc \li0 \ri0 \lisb0 \lisa0
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1
\alang1025 Aging schedule}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\cell }\pard \plain \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
\adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb
\brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3
\trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth8489 \clftsWidth3
\cellx8381 \row }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10
\trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\cellx2721 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt
\cellx8381 \pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Age of account}
\langnp2057 \langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain \qj \li0
\ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\itap1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 Amount}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \cell }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0
\alang1025 % of total value of ac. receivable}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \cell }\pard \plain \li0 \ri0 \lisb0 \lisa0 \widctlpar
\langfe2057 \langfenp2057 \alang1025 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt
\brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr
\clwWidth2829 \clftsWidth3 \cellx2721 \clvertalt \clbrdrl \brdrs \brdrw10
\clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10
\cltxlrtb \clwWidth2830 \clftsWidth3 \cellx5551 \clvertalt \clbrdrl \brdrs \brdrw10
\cltxlrtb \clwWidth2830 \clftsWidth3 \cellx8381 \row }\pard \plain \qj \li0 \ri0
\lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\langfe2057 \langfenp2057 \alang1025 0 \uc1 \u8211 ? 10 hari}{\rtlch \fcs1 \af0
\alang1025 1 1- 60 hari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 61 \uc1 \u8211 ? 80
hari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Diatas 80 hari}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain \qj \li0 \ri0 \lisb0
\lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1
\langfenp2057 \alang1025 Rp 50.000,-}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\aspnum \adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Rp
25.000,-}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Rp 20.000,-}{\rtlch \fcs1 \af0
\alang1025 \ul1 Rp 5.000,-}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057
\langfenp2057 \alang1025 \ul1 \par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0
\alang1025 \ul1 Rp 100.000,-}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\ul1 \cell }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 50}
\langfe2057 \langfenp2057 \alang1025 25}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\langfe2057 \langfenp2057 \alang1025 \ul1 5}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \ul1 \par }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0
\alang1025 100%}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \cell }\pard
\plain \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin0
{\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs
\brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10
\trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3
\trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt
\clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb
\brdrs \brdrw10 \cltxlrtb \clwWidth2829 \clftsWidth3 \cellx2721 \clvertalt \clbrdrl
\brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb
\brdrs \brdrw10 \cltxlrtb \clwWidth2830 \clftsWidth3 \cellx8381 \row }\pard
\alang1025 Dari tabel nampak bahwa perusahaan dapat mengelola piutangnya dengan
baik karena sekitar 50% pelanggan memanfaatkan diskon karena membayar dalam rentang
diskon yaitu 0 \uc1 \u8211 ? 10 hari dan sisanya membayar lebih dari 30 hari.
Sehingga periode pengumpulan piutang menjadi lebih cepat. Baik DSO dan aging
schedule dapat memberikan indikasi yang kurang tepat jika penjualan bersifat
musiman atau siklikal. Jika penjualan naik atau turun secara otomatis DSO dan }
{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch \lang2057
\langnp2057 \langfe2057 \langfenp2057 \alang1025 aging schedule}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 akan terpengaruh meski pola pembayaran kredit
tidak berubah. }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\alang1025 3. Pola Pembayaran Piutang}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1
\langfenp2057 \alang1025 Cara ini dapat digunakan untuk memonitor pola pembayaran
piutang sehingga dapat diketahui piutang yang sudah tertagih dan belum tertagih. }
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Berdasarkan pola pembayaran
piutang ini maka kita dapat memonitor piutang yang sudah dan belum tertagih. Hal
itu dapat membantu memperkecil adanya kredit macet karena semua dapat diantisipasi
melalui pola yang ada.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfenp2057 \alang1025 Contoh:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Perusahaan ALMA melakukan
kebijakan penjualan kredit dengan syarat }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\b1 \fs24 \rtlch \alang1025 \ltrch \lang2057 \langnp2057 \langfe2057
\langfenp2057 \alang1025 5/20}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
, n/60. Cara pembayaran sbb:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\aspnum \adjustright \lin1800 \rin0 \tql \tx1800 \itap0 \ls3 \ilvl1 \rtlch \fcs1
\af0 \afs24
\langfenp2057 \alang1025 \f2 a.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 sebanyak 30% pembeli membayar dalam waktu 1 \uc1 \u8211 ? 20 hari ses
bln penj}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lin1800 \rin0 \tql \tx1800 \itap0 \ls3 \ilvl1 \rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \f2 b.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 sebanyak 20% pembeli membayar dalam waktu 21 \uc1 \u8211 ? 30 hari ses
bln penj}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lin1800 \rin0 \tql \tx1800 \itap0 \ls3 \ilvl1 \rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \f2 c.\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 sebanyak 30% pembeli membayar dalam waktu 31 \uc1 \u8211 ? 60}{\rtlch
\lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin1800 \rin0 \tql \tx1800
\itap0 \ls3 \ilvl1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \f2 d.\tab }
\langnp2057 \langfe2057 \langfenp2057 \alang1025 sebanyak 10% pembeli membayar
dalam waktu 61 \uc1 \u8211 ? 90 hari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\aspalpha \aspnum \adjustright \lin1800 \rin0 \tql \tx1800 \itap0 \ls3 \ilvl1
\langnp2057 \langfe2057 \langfenp2057 \alang1025 {\listtext \pard \plain \rtlch
\langfe2057 \langfenp2057 \alang1025 \f2 e.\tab }{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 sebanyak 10% pembeli membayar dalam waktu 91 \uc1 \u8211 ?
120 hari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\alang1025 Penjualan:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfenp2057 \alang1025 \tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24
penjualan kredit:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch
\langfenp2057 \alang1025 \tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24
\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 ================}{\rtlch
\langfenp2057 \alang1025 Januari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langfe2057 \langfenp2057 \alang1025 3 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \par }\pard \plain \qj \fi720 \li2160 \ri0 \lisb0
\lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin2160 \rin0 \itap0 \rtlch \fcs1
\alang1025 Februari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 3 juta}{\rtlch \fcs1 \af0
\langfenp2057 \alang1025 Maret}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langfe2057 \langfenp2057 \alang1025 3,6 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 April}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfenp2057 \alang1025 3,6 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\par }\pard \plain \qj \fi720 \li2160 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\fs24 \rtlch \alang1025
\langfe2057 \langfenp2057 \alang1025 Mei}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\langfe2057 \langfenp2057 \alang1025 4,8 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 Juni}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfenp2057 \alang1025 4,8 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Buatlah skedul penagihan
piutangnya!}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\alang1025 Jawab:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\plain \qc \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright
\langfe2057 \langfenp2057 \alang1025 Skedul Pengumpulan Piutang}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qc \li0 \ri0 \lisb0 \lisa0
\alang1025 Perusahaan ALMA}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 2008}{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 \par }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs
\brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10
\trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trftsWidth1
\trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3
\trpaddfb3 \trpaddfr3 \clvmgf \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr
\clwWidth943 \clftsWidth3 \cellx835 \clvmgf \clvertalt \clbrdrl \brdrs \brdrw10
\cltxlrtb \clwWidth943 \clftsWidth3 \cellx1778 \clvertalt \clbrdrl \brdrs
\brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10
\cltxlrtb \clwWidth6603 \clftsWidth3 \cellx8381 \pard \plain \qj \li0 \ri0
\langfe2057 \langfenp2057 \alang1025 Bln penj.}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 Penj. kredit}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\cell }\pard \plain \qc \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Bulan pengumpulan
piutang (dalam 000)}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\trpaddfr3 \clvmgf \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10
\clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth943
\clftsWidth3 \cellx835 \clvmgf \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr
\cltxlrtb \clwWidth6603 \clftsWidth3 \cellx8381 \row }\trowd \trql \trgaph0
\trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs
\brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10
\trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108
\trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvmrg \clvertalt \clbrdrl \brdrs
\cltxlrtb \clwWidth943 \clftsWidth3 \cellx835 \clvmrg \clvertalt \clbrdrl \brdrs
\cltxlrtb \clwWidth944 \clftsWidth3 \cellx8381 \pard \plain \qj \li0 \ri0 \lisb0
\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\alang1025 Jan}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Feb}{\rtlch \fcs1 \af0 \afs24
\alang1025 Mrt}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Apr}{\rtlch \fcs1 \af0 \afs24
\alang1025 Mei}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Juni}{\rtlch \fcs1 \af0 \afs24
\alang1025 Juli}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvmrg
\clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs
\brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth943 \clftsWidth3 \cellx835
\clvmrg \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt
\cellx8381 \row }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10
\trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\cellx8381 \pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Jan}{\rtlch \fcs1
\langfenp2057 \alang1025 3 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\cell }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain
\langnp2057 \langfe2057 \langfenp2057 \alang1025 1.455}{\rtlch \fcs1 \af0 \afs24
\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\langfe2057 \langfenp2057 \alang1025 900}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1
\alang1025 \cell }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\langfenp2057 \alang1025 {\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch
\langfe2057 \langfenp2057 \alang1025 300}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain \li0
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\trowd \trql
\trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl
\brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv
\brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108
\trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl
\brdrs \brdrw10 \cltxlrtb \clwWidth943 \clftsWidth3 \cellx835 \clvertalt
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Feb}{\rtlch \fcs1 \af0 \afs24
\alang1025 3}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfenp2057 \alang1025 1455}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langfenp2057 \alang1025 300}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\clwWidth943 \clftsWidth3 \cellx835 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr
\brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs
\brdrw10 \cltxlrtb \clwWidth944 \clftsWidth3 \cellx7437 \clvertalt \clbrdrl
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Mrt}{\rtlch \fcs1 \af0 \afs24
\alang1025 3,6}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfe2057 \langfenp2057 \alang1025 Apr}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 3,6}
\langfenp2057 \alang1025 1080}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\rtlch \alang1025 \ltrch \lang2057 \langnp2057 \langfe2057
\langfenp2057 \alang1025 \cell }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0
\trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Mei}{\rtlch \fcs1 \af0 \afs24
\alang1025 4,8}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 2.328}{\rtlch \fcs1 \af0
\langfenp2057 \alang1025 1.440}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\cellx8381 \row }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Juni}
\langfe2057 \langfenp2057 \alang1025 4,8}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\rtlch \alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain
\alang1025 \ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 2.328}
\langnp2057 \langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain \li0 \ri0
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 {\trowd \trql
\trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl
\brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv
\brdrs \brdrw10 \trautofit1 \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108
\langnp2057 \langfe2057 \langfenp2057 \alang1025 total}{\rtlch \fcs1 \af0 \afs24
\brdrs \brdrw10
\clbrdrb \brdrs \brdrw10 \cltxlrtb \clwWidth943 \clftsWidth3 \cellx5550 \clvertalt
\alang1025 Keterangan:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Penjualan Januari:}{\rtlch
\alang1025 Penerimaan piutang bln Februari:}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 - Periode diskon (1-20 hari) = 30% x 3 juta}{\rtlch \fcs1 \af0 \afs24
= 900.000}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\langfe2057 \langfenp2057 \alang1025 - Diskon}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfe2057 \langfenp2057 \alang1025 5% x 900.000 = }{\rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 \ul1 45.000}{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 -}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfe2057 \langfenp2057 \alang1025 - Periode tdk disk (21-30) = 20% x 3 juta}
\langfenp2057 \alang1025 = }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 \ul1
600.000 +}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 \ul1 \par }\pard
\langfe2057 \langfenp2057 \alang1025 Jumlah piutang tertagih bln Februari}
}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 1.455.000}{\rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Piutang tertagih bulan Maret: 30%
x 3 juta = 900.000}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Piutang tertagih bulan April : 10%
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Piutang tertagih bulan Mei: 10% x
3 juta = 300.000}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang1053
\alang1025 Penjualan Februari:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Penerimaan piutang bln Maret:}
\langfenp2057 \alang1025 - Periode diskon (1-20 hari) = 30% x 3 juta}{\rtlch
\langfenp2057 \alang1025 = 900.000}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langnp1053 \langfe2057 \langfenp2057 \alang1025 - Diskon}{\rtlch \fcs1 \af0 \afs24
\langfe2057 \langfenp2057 \alang1025 5% x 900.000 = }{\rtlch \fcs1 \af0
\langfe2057 \langfenp2057 \alang1025 \ul1 45.000}{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 -}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfe2057 \langfenp2057 \alang1025 - Periode tdk disk (21-30) = 20% x 3 juta}
\langfenp2057 \alang1025 = }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 \ul1
600.000 +}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 \ul1 \par }\pard
\langfe2057 \langfenp2057 \alang1025 Jumlah piutang tertagih bln Februari}
}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 1.455.000}{\rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Piutang tertagih bulan April: 30%
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Piutang tertagih bulan Mei : 10% x
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Piutang tertagih bulan Juni: 10% x
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Dan seterusnya.}{\rtlch \fcs1 \af0
\aspnum
\adjustright \lin0 \rin0 \itap0 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Catatan:}{\rtlch \fcs1 \af0 \afs24
\alang1025 Berdasarkan skedul pengihan piutang nampak bahwa ada piutang yang belum
tertagih khususnya penjualan bulan April sampai Juni. Piutang yang belum tertagih
tersebut dapat ditulis sebagai berikut:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\langnp1053 \langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qc \li0
\langfenp2057 \alang1025 Daftar Piutang belum tertagih}{\rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 \par }\pard \plain \qc \li0 \ri0 \lisb0 \lisa0
\alang1025 Perusahaan ALMA}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfenp2057 \alang1025 \par }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs
\brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10
\trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trwWidth8539
\cltxlrtb \clwWidth5687 \clftsWidth3 \cellx8431 \pard \plain \qj \li0 \ri0
\langfe2057 \langfenp2057 \alang1025 No}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\alang1025 \ltrch \lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Bulan}
\langfe2057 \langfenp2057 \alang1025 Penjualan}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 \cell }\pard \plain \qc \li0 \ri0 \lisb0 \lisa0 \widctlpar
\alang1025 Sisa piutang (000)}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit1 \trwWidth8539 \trftsWidth3
\trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3
\trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb
\cltxlrtb \clwWidth5687 \clftsWidth3 \cellx8431 \row }\trowd \trql \trgaph0
\trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs
\brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10
\trautofit1 \trwWidth8539 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108
\brdrs \brdrw10 \cltxlrtb \clwWidth808 \clftsWidth3 \cellx8431 \pard \plain \qj
\li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfenp2057 \alang1025 penjualan}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\cell }\pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Agustus}{\rtlch \fcs1
\langfenp2057 \alang1025 Sept}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Okt}{\rtlch \fcs1
\langfenp2057 \alang1025 Nop}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 Des}{\rtlch \fcs1
\trwWidth8539 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108
\trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10
\langfe2057 \langfenp2057 \alang1025 1}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 2}{\rtlch \fcs1 \af0
\langnp1053 \langfe2057 \langfenp2057 \alang1025 April}{\rtlch \fcs1 \af0 \afs24
\alang1025 Mei}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langnp1053 \langfe2057 \langfenp2057 \alang1025 Juni}{\rtlch \fcs1 \af0 \afs24
\alang1025 3,6 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 4,8 juta}{\rtlch
\alang1025 4,8 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\adjustright \lin0 \rin0 \intbl \itap1 \rtlch \fcs1 \af0 \afs24 \ltrch
\langfe2057 \langfenp2057 \alang1025 \cell }\pard \plain \li0 \ri0 \lisb0 \lisa0
\trwWidth8539 \trftsWidth3 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108
\trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10
\langfenp2057 \alang1025 Sisa piutang yang belum tertagih dapat diagendakan untuk
penagihan bulan Agustus sampai Desember 2008. Apabila perusahaan dapat mengelola
putang dengan baik maka tujuan kebijakan piutang yaitu, meningkatkan volume
penjualan dapat terwujud.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langfe2057 \langfenp2057 \alang1025 7.3. Ringkasan}{\rtlch \fcs1 \af0 \afs24
\langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \fi-360 \li720
\ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin720 \rin0 \tql
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025
\f4 \'b7\'00\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 Manajemen piutang
dimulai dengan keputusan perusahaan untuk memberikan kredit kepada pelanggan.}
\rin0 \tql \tx720 \itap0 \ls4 \rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Komponen
kebijakan kredit meliputi: term of sale, credit analysis, collection policy}{\rtlch
\lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin720 \rin0 \tql
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025
\ltrch \lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 Adapun elemen
dari }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 term of sale }{\rtlch
\langfe2057 \langfenp2057 \alang1025 adalah periode kredit, potongan tunai dan
instrumen kredit}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\adjustright \lin720 \rin0 \tql \tx720 \itap0 \ls4 \rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 \f4 \'b7\'00\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 Misalnya perusahaan memberikan termin 2/10, net 30 maka
artinya 1 \uc1 \u8211 ? 10 hari adalah periode mendapatkan potongan bagi pelanggan
yang membayar piutang dalam waktu 10 hari sebesar 2%, sedangkan periode kredit
adalah 30 hari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\adjustright \lin720 \rin0 \tql \tx720 \itap0 \ls4 \rtlch \fcs1 \af0 \afs24
\langfenp2057 \alang1025 \f4 \'b7\'00\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 Dalam melakukan evaluasi kredit maka ada lima faktor yang
harus dipertimbangkan yaitu: }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \i1 \fs24
Revenue effect, Cost effect, The cost of debt, The probability of nonpayment, The
cash discount}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 Kebijakan
pengumpulan piutang dapat dilakukan dengan cara DSO, Aging Schedule dan Pola/budget
penagihan piutang}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfe2057 \langfenp2057 \alang1025 7.4. Latihan Soal}{\rtlch \fcs1 \af0 \afs24
\alang1025 1. Jelaskan manfaat mengelola piutang dan cara memonitor piutang!}
\langfe2057 \langfenp2057 \alang1025 2. Jelaskan komponen kebijakan penjualan
kredit!}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025 \ltrch
\langnp1057 \langfe2057 \langfenp2057 \alang1025 3. Perusahaan ANGELICUS melakukan
kebijakan penjualan kredit dengan syarat 2}{\rtlch \fcs1 \af0 \afs24 \ltrch
\langfenp2057 \alang1025 /10}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch \lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 ,
n/60. Cara pembayaran sbb:}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\lang1057 \langnp1057 \langfe2057 \langfenp2057 \alang1025 a. sebanyak 40% pembeli
membayar dalam waktu 1 \uc1 \u8211 ? 10 hari ses bln penj}{\rtlch \fcs1 \af0 \afs24
\alang1025 b. sebanyak 30% pembeli membayar dalam waktu 11 \uc1 \u8211 ? 20 hari
ses bln penj}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch \alang1025
\langfe2057 \langfenp2057 \alang1025 c. sebanyak 20% pembeli membayar dalam waktu
21 \uc1 \u8211 ? 30}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\alang1025 \ltrch
\qj \li1440 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright
\langfe2057 \langfenp2057 \alang1025 d. sebanyak 10% pembeli membayar dalam waktu
31 \uc1 \u8211 ? 40 hari}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\par }\pard \plain \qj \fi360 \li0 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha
\langnp2057 \langfe2057 \langfenp2057 \alang1025 Penjualan:}{\rtlch \fcs1 \af0
\tab }{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \b1 \fs24 \rtlch \alang1025 \ltrch
\lang2057 \langnp2057 \langfe2057 \langfenp2057 \alang1025 penjualan kredit:}
\langnp2057 \langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \fi720
\li2160 \ri0 \lisb0 \lisa0 \widctlpar \aspalpha \aspnum \adjustright \lin2160 \rin0
\langfe2057 \langfenp2057 \alang1025 Juli}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0
\langfe2057 \langfenp2057 \alang1025 5 juta}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 Agustus}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\langnp1035 \langfe2057 \langfenp2057 \alang1025 10 juta}{\rtlch \fcs1 \af0
\langfenp2057 \alang1025 September}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\lang1035 \langnp1035 \langfe2057 \langfenp2057 \alang1025 8 juta}{\rtlch \fcs1
\langfenp2057 \alang1025 Oktober}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langfenp2057 \alang1025 Nopember}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\langfenp2057 \alang1025 Desember}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24
\lang1053 \langnp1053 \langfe2057 \langfenp2057 \alang1025 16 juta}{\rtlch \fcs1
\langfe2057 \langfenp2057 \alang1025 \par }\pard \plain \qj \fi360 \li0 \ri0 \lisb0
\alang1025 Buatlah skedul penagihan piutangnya!}{\rtlch \fcs1 \af0 \afs24 \ltrch
\alang1025 4. Perusahaan MILENIUM berencana menjual produk sepatu dengan kredit.
Jangka waktu kredit 60 hari, kebijakannya jika debitur membayar dalam jangka waktu
15 hari dari tanggal transaksi akan dapat diskon 10%, jika setelah hari ke-15 tidak
dapat diskon. Para debitur mengambil peluang diskon sebanyak 60% membayar pada hari
ke-15 sedangkan sisanya membayar pada hari ke-60. Tentukan jumlah hari piutang
tidak tertagih (DSO)-nya.}{\rtlch \fcs1 \af0 \afs24 \ltrch \fcs0 \fs24 \rtlch
\par }}

Bab 7 Piutang-Revisi

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