RECORDING, COMPILATION, CLASSIFICATION, AND REPORTING RECEIVABLES AT PT. PEGADAIAN (PERSERO)
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Date
2016-09-05
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8th Widyatama International Seminar on Sustainability (WISS 2016), Widyatama University and IEEE
Abstract
Receivable at PT. Pegadaian (Persero) arises because of the mortgage transactions made on credit of goods by the company to its customers. Mortgage aims to meet the needs of people who require funds that are urgent. Receivable at PT. Pegadaian (Persero) is part of the financial statements to be made by the finance department every month, then the accumulated debt of every month is included in the financial statements at the end of the year. Receivable also a source of financing for the company as it affects the survival of the company. The method used to obtain the data accounts using descriptive method, the method describes the object of observation based on existing facts and to explain the data obtained were analyzed according to existing theory. Based on the analysis, the authors explain that the recording, compilation, classification and reporting of receivable by PT. Pegadaian (Persero) is classified as current receivable (short-term receivable) for financing maturing not more than 120 (one hundred twenty) days.
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Keywords
Receivable, Credit, Mortgage