ANALISIS PENGENDALIAN PIUTANG ATAS PENJUALAN AIR BERSIH PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DHARMA KOTA PALU

This study is aimed to determine the control of receivable on sale of clean water on the Regional Water Company (PDAM) Tirta Dharma Palu. It is analyzed by using the ratio of receivables to sales analysis, receivable turnover, and average receivable collection undertaken by the company. From the analysis done, it can be concluded that the ratio of receivables to sales of clean water is increased in 2008 by 27.34%, in 2009 amounted to 37.40% and by 58.10% in 2010. While the accounts receivable turnover ratio shows that turnover in 2008 about 2.00 times, in 2009 about 3.45 times, and in 2010 was 177 days. In this case, it can be explained that the control of receivable by the company PDAM Palu in taking back its receivable is according to the determined target, because in the case of the sale of water policy setting, the maximum time specified is 720 days or 2 years. Key words : analysis of water sales