Judul: Analisis pengaruh karakteristik individu dan karakteristik usaha pelanggan terhadap tingkat pengembalian piutang usaha (Studi kasus PT. Tempo Cabang Bogor)
Abstrak: Company's competitive advantage is a very important factor in order to maintain the viability of the company. One form of competitive advantages that can be offered to companies that perform activities are the provision of flexible payment credit. The company conducts its business activities with the sale of credit need to be aware of the possibility for doubtful accounts, for it takes the receivables management effective and efficient to be able to minimize the possibility of bad debts. There are several factors that cause a company's accounts receivable is not collectible, One cause is not an owner in terms of the accounts receivable was due to the lack of collection efforts, the lack of control from the original claims, the lack of selection in credit, while those who owe in terms of cause can vary, for example, those who owe a sudden financial hardship, or business bankruptcy. PT. Tempo Branch Bogor is one branch company of PT. Tempo Group. PT. Tempo Bogor branch seeks to meet the needs of customers by marketing pharmaceutical products, nutrasetikal, health care, cosmetic, and soft drinks. Based on the diagram National receivable balance, the Greater Jakarta area has troubled debtors are quite high compared to Java, Sumatra, and the East, which is 53.9% owned by debtors Jabodetabek, then 21.7% of outstanding amounts Java, 12, 5% off Sumatra, and the East with 11.9% of outstanding amounts. Greater Jakarta has a value of outstanding amounts of the most high that the need for evaluation of the causes of bad debts in terms of internal control, customer individual characteristics, and characteristics of customer.Analisis regarding internal control standards were analyzed by analysis of credit, accounts receivable investment analysis, and ratio analysis finance. Meanwhile, to measure the factors that cause bad debts for the individual characteristics of age, education, number of dependents, and the level of familiarity with the sales. Meanwhile, business characteristics can be analyzed through the experience of credit, business turnover, repayment period, and business experience
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Judul: Analisis efektivitas manajemen piutang (Studi kasus PT. Unitex Tbk, Bogor)
Abstrak: Perkembangan tekstil di Indonesia mengalami penurunan, diawali dengan guncangan moneter pada tahun 1997 yang berlanjut dengan stagflasi atau resesi yang diikuti oleh tingkat inflasi yang tinggi. Kondisi perekonomian Indonesia yang cenderung turun tersebut dialami oleh PT. Unitex Tbk Bogor yang terkena imbas. Dalam tiga tahun terakhir piutang perusahaan cenderung meningkat sehingga dapat mempengaruhi cash flow perusahaan. Menurut metode cash conversion cycle, piutang yang tidak diikuti dengan kegiatan penagihan yang baik akan menghambat cash flow perusahaaan untuk membeli persediaan dan mempertahankan kegiatan operasional yang berakibat pada likuiditas. Tujuan dari penelitian ini yaitu (1) mengetahui gambaran mengenai praktek manajemen piutang khususnya pada PT. Unitex, (2) menganalisis kinerja manajemen piutang PT. Unitex, (3) mengetahui faktor-faktor yang mempengaruhi besarnya piutang PT. Unitex dan (4) mengetahui keefektifan pengelolaan manajemen piutang PT. Unitex. Penelitian ini dilakukan dengan studi kasus di PT. Unitex Tbk Bogor. Pengumpulan data untuk keperluan penelitian pada bulan Februari – April 2009, mencakup data tahun 2005-2007. Data sekunder diperoleh dari laporan keuangan perusahaan, laporan data klien perusahaan, dan data penunjang. Data primer diperoleh dari hasil wawancara dengan pihak manajemen PT. Unitex Tbk Bogor. Pengolahan data bersumber dari laporan keuangan perusahaan yang kemudian digunakan untuk : (1) Analisis 5C, Analisis Rasio Keuangan, Analisis Horisontal dan Analisis Vertikal, Analisis Investasi Piutang yaitu untuk menganalisis kinerja piutang PT. Unitex Tbk Bogor, (2) Analisis Deskripsi Faktor-Faktor yang mempengaruhi besarnya piutang, (3) Analisis Umur Piutang setiap klien untuk keefektifan pengelolaan manajemen piutang. Hasil penelitian menyatakan pengelolaan piutang pada PT. Unitex kurang baik. Hal ini tergambarkan pada hasil analisis rasio keuangan: rasio likuiditas yang dihasilkan tidak likuid karena perusahaan belum mampu memenuhi kewajiban lancar. Sedangkan untuk rasio penagihan piutang selama 50-75 hari sudah baik jika diasumsi waktu pembayaran pelanggan selama 30-90 hari yang telah ditetapkan oleh perusahaan, analisis horizontal dan vertikal yang mengalami penurunan. Jika dilihat dari kondisi setiap pelanggan yang ada di PT. Unitex, sebagian besar pelanggan melakukan pembayaran secara tepat waktu sesuai dengan jatuh tempo yang disepakati, keterlambatan pembayaran yang terjadi hanya pada beberapa pelanggan saja dan keterlambatan ini terkadang disebabkan adanya kerusakan yang terjadi pada produk sehingga pelanggan akan mengeluarkan surat klaim kepada PT. Unitex. Sedangkan untuk faktor-faktor yang mempengaruhi, faktor yang paling berpengaruh adalah penjualan kredit, karena semakin tinggi penjualan kredit maka akan semakin banyak jumlah piutang. Dari hasil penelitian maka dirumuskan beberapa saran yaitu membentuk kelompok khusus dari staf officer, sebaiknya perusahaan meminta kepada pelanggan segera mengirimkan surat klaim pada PT. Unitex dan perusahaan sebaiknya menerapkan analisis 5C.
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Judul: Hybrid solar cells of ZnO nanoparticles/chlorophyll was modified metal ions (Zn2+ and Cu2+ )
Abstrak: Zinc Oxide (ZnO) is a n-type semiconductor with a wide the energy band (Band Gap) is 3.37 eV at room temperature and 3.34 eV at low temperature with a large exiton binding energy is 60 meV. ZnO has been synthesized by hydrothermal method, resulting in a decrease in particle size over the duration of the hydrothermal changes. Crystallographic structure of ZnO were characterized using XRD, has shown the characteristic pattern of a hexagonal wurtzite structure, the crystallite size increases to changes in particle size. Changes in particle size has also led to a change in the absorption peak of ZnO as has been demonstrated posted under test using the optical properties of UV-Vis spectrophotometer. Changes of this uptake has also led to changes in the energy band gap, which increases its band gap energy of the particle size. In electronic applications, especially in solar cells. Chlorophyll is considered less effective, because of their very nature are easily degraded as a result of several reactions which are acid, lighting and temperature. The results of the stability test using a halogen lamp 34 W/m2 for 5 hours, that the substitution of chlorophyll with metal ions Zn2+ and Cu2+ has been shown to form more stable than natural chlorophyll. The characterization of the optical properties, the combination of ZnO / chlorophyll in the form of hybrid films has led to a shift in the absorption region of ZnO becomes more widely from the UV to Visible. ZnO/chlorophyll has absorption range of 350-515 nm, ZnO / Zn-feofitin 332-401 nm and 332-632 nm for Cu-feofitin. The combination of ZnO/chlorophyll and CuSCN as a solid electrolite in hybrid solar cell, a modified chlorophyll with metal ions Zn2+ and Cu2+ has been shown to form a more stable I-V curve. It is characterized by its fill factor value greater than natural chlorophyll. Nevertheless, solar cells with natural chlorophyll has been able to produce higher efficiency values of chlorophyll were substituted.
Keyword: Hydrothermal, ZnO/Chlorophyll modified, Hybrid Solar Cell