ANALISA CASHFLOW DAN PIUTANG TERHADAP STABILITAS EKONOMI PADA PERUSAHAAN JASA KEAGENAN KAPAL DI PERAK SURABAYA

Abstrak

Penelitian ini bertujuan untuk mengetahui sejauh mana tingkat dampak pengaturan cashflow dan penagihan piutang usaha terhadap stabilitas ekonomi di perusahaan jasa keagenan kapal di Perak Surabaya. Metode penelitian yang digunakan adalah teknik Pengamatan langsung, wawancara, dan analisis data laporan arus kas dan piutang. Peranan manajemen keuangan untuk mengatur cashflow dan penagihan piutang dalam perusahaan sangatlah penting. Dikarenakan banyak perusahaan yang bangkrut karena ketidak berhasilan dalam mengatur cashflow dan penagihan piutang. Hasil penelitian menunjukkan bahwa stabilitas ekonomi perusahaan sangat dipengaruhi oleh laporan arus kas (cashflow) untuk perencanaan dan pengendalian kas serta mengoptimalkan departmen penagihan piutang perusahaan. Perusahaan perlu mengevaluasi kembali aturan yang melarang pemberian pengampunan piutang yang berlebihan kepada pelanggan agar bisa mencapai keberhasilan dalam penagihan piutang yaitu 12 kali dalam setahun.

This study aims to determine the extent of the impact of cash flow arrangements and collection of accounts receivable on economic stability in ship agency service companies in Perak. The research method used is the technique of direct observation, interviews, and data analysis of cash flow reports and accounts receivable. The role of financial management to manage cash flow and collection of accounts receivable in the company is very important. Because many companies go bankrupt due to unsuccessful in managing cash flow and collection of receivables. The results showed that the company's economic stability is strongly influenced by the cash flow report for cash planning and control and optimizing the company's accounts receivable collection department. The company needs to re-evaluate the rules that prohibit excessive forgiveness of receivables to customers in order to achieve success in collecting receivables, which is 12 times a year.