Kontribusi Penjualan Kredit Spare Part Mitsubishi Terhadap Laba Pada PT.Suka Fajar.Ltd (Mitsubishi) Cabang Solok

Abstract

PT. Suka Fajar.Ltd Branch Solok has three departments, namely sales of vehicle unit sales, sales of spare parts (spare parts) and garage sales services, which provide credit to customers. Analytical methods used are qualitative and quantitative analysis. Qualitative analysis by utilizing the results of the interviews and questionnaires, while quantitative methods using simple regression. Effectiveness analysis using calculations for credit sales turnover of receivables and calculation of the average - average receivables collection. These results indicate that the analysis is based on the correlation coefficient (r) of 0.9 or close to positive 1 means a credit sale of spare parts has a strong positive effect on earnings in the PT.Suka Fajar Ltd. Branch Solok year 2010-2011. If seen from the results of simple regression obtained equation = -3076.8 + 0,15x. From the simple regression equation obtained constants (a) - 3076.8. Meanwhile, the regression coefficient (b) of 0.15. This means that if the credit sales go up one unit then the profit will increase by 0.15 units, and vice versa if the credit turnover down one unit, then the profit will decrease by 0.15 unit.