PENGARUH SISTEM PENJUALAN KREDIT TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT SINAR SOSRO KANTOR PENJUALAN (KP) SUKABUMI

Authors

  • Chaerun Nisa Universitas Muhammadiyah Sukabumi
  • Acep Suherman Universitas Muhammadiyah Sukabumi

Abstract

The aims of this research are to know the effect of credit sales system to effectiveness of controlling receivable. . The variables of this research are credit sales system, and effectiveness of controlling receivable. This research used quantitative method and data collected is questionnaire. The sample of this research are 35 worker of PT Sinar Sosro selling office of Sukabumi. This research took samples with sampling purposive technique. The data collection techniques by observation, interview and questionnair. The data analysis technique is used classic assumption and regression test. The result of this study: the independent variable is credit sales system and dependent variable is effectiveness of controlling receivable. The conclusion of this research was shows that credit sales system had effect to effectiveness of controlling receivable.

 

Keywords: Credit Sales System, Effectiveness of Controlling Receivable

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Published

2020-11-19