ABSTRACT - repository.uph.edurepository.uph.edu/1477/1/Abstract.pdfin PT. Pindo Deli Pulp and Paper...

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ABSTRACT

Irene Hartovany Citra Putri (01220080023)

THE ANALYSIS AND IMPACT OF USING LETTER OF CREDITSAS AN IMPORT PAYMENT TOWARDS CASH FLOW INPT. PINDO DELI PULP AND PAPER MILLS(CASE STUDY OF PT. PINDO DELI PULP AND PAPER MILLS2006-2010)(xiv + 69 pages; 16 figures; 6 tables; 10 appendices)

In the world business development, Letter of Credit is known as theinternational payment system. To increase knowledge as an economist or a user ofthe Letter of Credit, it is necessary to research about the effects of the used of theLetter of Credit towards cash flow.

The objectives of this research are to know the process of Letter of Credittransaction and the impact of using Letter of Credit as an import payment towardscash flow of PT. Pindo Deli Pulp and Paper Mills.

From the research results can be proved that the used of Letters of Creditin PT. Pindo Deli Pulp and Paper Mills is helping companies to simplify thepayment process, and the used of Letters of Credit affect the company's cash flow.

References: 22 (2002–2011)

Keywords: letter of credit, cash flow