PENGARUH PENJUALAN KREDIT DAN PERPUTARAN PIUTANG TERHADAP PENINGKATAN PENDAPATAN PADA CV. TIRTA SEJAHTERA MOTOR, KRIAN SODOARJO

DYAH HILDA FAHMI FADILA, DYAH HILDA FAHMI FADILA (2019) PENGARUH PENJUALAN KREDIT DAN PERPUTARAN PIUTANG TERHADAP PENINGKATAN PENDAPATAN PADA CV. TIRTA SEJAHTERA MOTOR, KRIAN SODOARJO. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Dyah, Hilda Fahmi Fadila, 2018. Pengaruh Penjualan Kredit dan Perputaran Piutang Terhadap Peningkatan Pendapatan Pada CV. Tirta Sejahtera Motor, Krian Sidoarjo, Skripsi/ tugas akhir, Program Studi Manajemen Keuangan, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM). Pembimbing I : Hartono, SE., MM Pembimbing II : Rahayu, SE., M.Si A dealer is a company managed by its owner by implementing two sales systems in it. Sales and sales of company credit with different conditions. By implementing strategies - strategies to attract consumers can boost sales of motorcycles in the dealer. For consumers who do not need to spend money to be able to own a new motorcycle, besides that, sales are also one of the ways the company can increase its revenue. Credit sales will cause receivables given by the company. Receivables that are named companies provide benefits for the company, namely being able to increase revenue if it is able to spin quickly, if the situation changes, the company cannot increase its income. This research was conducted to determine the sale of credit and turnover of revenue to the results on the CV. Tirta Sejahtera Motor. The experimental variables are using the SPSS program through the classic assumption test, multiple linear regression test, r test, r2 test, R test, R square test and t test. From the results of the analysis in SPSS 19 it appears that credit sales do not have a significant effect on increasing income, but the receivable turnover is significant to the increase in income from CV. Tirta Sejatera Motor must make efforts to increase revenue through credit sales. Keywords: Credit Sales, Receivable Turnover, Income Increase

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