PENGARUH PAYMENT POINT ONLINE BANK (PPOB) DALAM MENURUNKAN PIUTANG

Abstract

The aim of this study was to prove the impact of Payment Point Online Bank (PPOB) system to decrease the account receivable in PT PLN (Persero) Bukit Kemuning. The population in this study was the Financial Statement of PT PLN (Persero) Bukit Kemuning and the sample by only using account receivable on January 2012- April 2015. Observation, interview and documentation methods were used to collect the data. This study used t statistic test and t-test for two independent sample. The findings in this study proved that: (1) There is a different result in decreasing account receivable before and after implementing Payment Point Online Bank (PPOB), proven by t_count score > t_table or 3,979>2,101 and significant score 0,001<0,05; (2) There is no impact before and after implementing Payment Point Online Bank (PPOB) to decrease the account receivable in PT PLN (Persero) Bukit Kemuning, proven by t_count score is 0,365 and significant score is 0,719 > 0,05.

Penelitian ini bertujuan untuk mengetahui pengaruh sistem Payment Point Online Bank (PPOB) dalam menurunkan piutang di PT. PLN (Persero) Bukit Kemuning. Populasi yang digunakan adalah laporan keuangan PT. PLN (Persero) Bukit Kemuning, sampel penelitian data piutang periode Januari 2012 - April 2015. Pengumpulan data melalui observasi, interview, dokumentasi. Pengujian hipotesis menggunakan uji statistik dan t-test dua sampel independen. Hasil penelitian menunjukkan: (1) terdapat perbedaan nilai penurunan piutang sebelum dan sesudah diterapkannya Payment Point Online Bank (PPOB), dibuktikan dengan perolehan t_hitung > t_tabel atau 3,979 > 2,101 dan nilai sig. 0,001 < 0.05; (2) tidak ada pengaruh sebelum dan sesudah diterapkannya Payment Point Online Bank (PPOB) terhadap penurunan piutang pada PT. PLN (Persero) Rayon Bukit Kemuning, dibuktikan dengan nilai t_hitung sebesar 0,365 dan nilai sig. 0,719 > 0,05.

Kata kunci:laporan keuangan, payment point online bank, piutang