摘要：NURUL ANNISA. 2021, Thesis. Analysis of Accounts Receivable Control on Financial Performance at the National Pension Savings Bank Makassar Branch Office supervised by Hasanuddin Remmang and Ripa Fajarina Laming.Financial performance is an important factor for the National Pension Savings Bank Makassar Branch Office, to see the company's work ability in managing company finances. The object of this research is the National Pension Savings Bank Makassar Branch Office.This research uses a descriptive quantitative analysis method to describe what is happening in the company, and uses the analysis method of receivable turnover ratio and return on assets ratio which is obtained by looking for data in the form of numbers including financial statements.The results show that based on the two data analyzes used (analysis of the receivables turnover ratio and the ratio of return on assets) the financial performance of the National Pension Savings Bank Makassar Branch Office has decreased due to the impact of Covid-19.
