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ABSTRACT

This study aims to determine the analysis of fluctuations in gold prices to the
rate of turnover of receivables at PT Hartadinata Abadi Tbk. Analysis of receivable
turnover is very important to be a reference for companies in managing corporate
loans.
The research method uses a qualitative approach with descriptive research methods,
by analyzing gold price fluctuations on the receivable turnover rate at PT
Hartadinata Abadi Tbk in Bandung.
The results of this study indicate that, the receivable turnover rate at PT Hartadinata
Abadi Tbk is in good condition, this can be seen from the calculation of the ratios
related to the receivable turnover rate as RTO, ACP, arrears ratio and billing ratio.
However, in reality there are still many receivables that exceed maturity because
many customers delay payments due to fluctuations in gold prices continue to rise.
Therefore, the company is expected to provide assertiveness and the billing
department remains consistent in carrying out the receivable billing procedures and
billing statement evaluation procedures, so that the company's receivables can be
billed according to maturity.
Keywords: Gold Price Fluctuations, Receivable Turnover Rate

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