Pengaruh Pengelolaan Piutang Terhadap Efektivitas Arus Kas pada Rumah Sakit Ibu & Anak Stella Maris Medan

Abstract

The purpose of this study was to determine the effect of management on the health of Maternal and Child Hospital Stella Maris Hospital Medan. This research uses descriptive research method with qualitative approach. The population used in this study is the monthly reports of accounts receivable and cash flow. The sample used in this study amounted to four years, namely 2011, 2012, 2013, and 2014. The type of data used in this study is quantitative data. The data source used in this research is primary data. Data analysis method used in this research is simple linear regression analysis. The variables studied are the management of receivables as independent variables (X) and the effectiveness of cash flows as variables (Y). The results showed that there is an influence between the management of accounts receivable to the effectiveness of cash flow at Stella Maris Medan Women's Hospital Medan