saha dien - Academia.edu (original) (raw)

Papers by saha dien

There are many product and service offered in business of hotels such as servant room, foods and ... more There are many product and service offered in business of hotels such as servant room, foods and beverages. The sale of product and service in the effort hotels do it in variation ways, which are cash sale either credit sale. In credit sale there are two side that one is give credit and another is receive credit. It cause account receivable for creditor and also account payable for debitor. So in fact from the capability sale in credit will be make claims held against on account receivable to creditor. Eventhough account receivable to be appear can not be paid or the client has become bangkrupt or go on, it caused doubtful account expense or uncollectable receivable. It caused in credit transaction there are more time before debitor paid his account payable, in this condition the possibility of uncollectable receivable will still be happen. The uncollectable receivable or doubtful account expense usually on business that decision percentage to show how big influence of it for business finance. The percentage usually decision based on aging receivable and also based on axperience of the period in last time. The object of this research is some of the all suite hotels or star hotels in Manado. The purpose of this research is to know what more long aging of receivable, there are more percentage of uncollectible receivable or doubtful account expense that decision by all suite hotels in Manado. The methodology that used in this research is statistic descriptive method. Which is the statistic show the level job invoice the way how to collect data, to construct data, prepare and analyzing data number. In order to give description, brief and clear about condition of hotel, so can make conclusion. The result of this research show that, more long the aging of receivable so it more high the percentage of doubtful account expense (Uncollectable Receivable) that decision by All Suite Hotels in Manado. It makes true from the result calculation of average percentage of uncollectable receivable based on aging receivable, that is average of uncollectable receivable 2,86% for 1-30 days, average of 31-60 days is 7,92%, average of 61-90 days is 14,29%, next average of 91-180 days is 20,71%, and then average of 181-365 days is 31,45%, and the last more one year the average of uncollectable receivable is 50%.

There are many product and service offered in business of hotels such as servant room, foods and ... more There are many product and service offered in business of hotels such as servant room, foods and beverages. The sale of product and service in the effort hotels do it in variation ways, which are cash sale either credit sale. In credit sale there are two side that one is give credit and another is receive credit. It cause account receivable for creditor and also account payable for debitor. So in fact from the capability sale in credit will be make claims held against on account receivable to creditor. Eventhough account receivable to be appear can not be paid or the client has become bangkrupt or go on, it caused doubtful account expense or uncollectable receivable. It caused in credit transaction there are more time before debitor paid his account payable, in this condition the possibility of uncollectable receivable will still be happen. The uncollectable receivable or doubtful account expense usually on business that decision percentage to show how big influence of it for business finance. The percentage usually decision based on aging receivable and also based on axperience of the period in last time. The object of this research is some of the all suite hotels or star hotels in Manado. The purpose of this research is to know what more long aging of receivable, there are more percentage of uncollectible receivable or doubtful account expense that decision by all suite hotels in Manado. The methodology that used in this research is statistic descriptive method. Which is the statistic show the level job invoice the way how to collect data, to construct data, prepare and analyzing data number. In order to give description, brief and clear about condition of hotel, so can make conclusion. The result of this research show that, more long the aging of receivable so it more high the percentage of doubtful account expense (Uncollectable Receivable) that decision by All Suite Hotels in Manado. It makes true from the result calculation of average percentage of uncollectable receivable based on aging receivable, that is average of uncollectable receivable 2,86% for 1-30 days, average of 31-60 days is 7,92%, average of 61-90 days is 14,29%, next average of 91-180 days is 20,71%, and then average of 181-365 days is 31,45%, and the last more one year the average of uncollectable receivable is 50%.