ANALISIS PIUTANG TAK TERTAGIH TERHADAP TINGKAT PERPUTARAN PIUTANG PADA CV SURYAMAS DI KABUPATEN OKU

This study is entitled Analysis of Uncollectible Accounts Receivable Turnover Rate at CV Suryamas in OKU Regency, with the formulation problem how to analyze uncollectible accounts on turnover rate receivable Regency. The method used this research descriptive method. by means prioritizing systematic observation existing activities obtain appropriate and targeted results using analysis tools for bad debts ratio ratio. showed that risk receivables from 2015-2019 was 0.11%. While Suryamas' seen average collection 121.78%. When viewed, non-performing 0.11%, which there less reaches 100%. Based Regency during 2015-2019, it shows management has been strived run properly. can be arrears whose value than 3% reaching 100%, although an impact inefficient use business capital period also estimates 60%.