PENGENDALIAN PIUTANG DAGANG UNTUK MENINGKATKAN EFEKTIF DAN EFISIENSI PENERIMAAN KAS PADA PT TIMUR JAYA INDOSTEEL
DOI:
https://doi.org/10.34127/jrakt.v8i2.961Abstract
Accounts receivable is a concept in finance that refers to the amount owed to an entity (such as a company or individual) by another party who has received goods or services without paying in cash. This creates a financial liability for the debtor and a financial asset for the party providing the goods or services. Receivables management is a key element in effective financial management, which includes monitoring, controlling and collecting receivables to ensure good liquidity and business continuity. The aim of this research is to analyze how companies manage receivables so that delays in receivable payments can be minimized. The method used in this research is a qualitative method. The findings of this research are that companies have not strictly enforced fines for late debts owed to partners, even though delinquent receivables are money that still has to be paid to the company by partners whose payment due date has passed. Keywords: Effectiveness, Efficiency, Accounts ReceivableReferences
Anggraini, Indigo.A. (2019). Procedures Accounts Receivable To Debtor In PT.Bank Independent Micro Business Cluster Jember 2.University jember,Jember
Anggoro, Damas Dwi. S. M. (2018). Pajak Daerah dan Retribusi Daerah. Jakarta: Erlangga
Basu, Swastha. 2001. Manajemen Penjualan, cetakan kelima. BFSE: Yogyakarta.
Baker, Richard E. et al. 2010. Akuntansi Keuangan Lanjutan Buku Dua. Salemba Empat. Jakarta.
Dera, Arya Pratama, dkk. (2016). Analisis Efektivitas Sistem Pengendalian Internal Piutang Dan Kerugian Piutang Tak Tertagih Pada PT. Surya Wenang Indah Manado. Jurnal EMBA Vol. 4 No. 1, Hal. 1498 – 1508, Maret 2016.
Fariana, M., Lau, E. A., & Suroso, A. (2015). Pengendalian Piutang Dagang Pada Pt. Kokoh Inti Arebama Cabang Samarinda. 4(1), 6.
Habibie, Nabila. (2013). “Analisis Pengendalian Intern Piutang Usaha pada PT ADIRA Finance Cabang Manado”. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi. Vol.1 No.3 Juni 2013, Hal.494-502.
Hery, 2017, Analisis Faktor-faktor Yang Mempengaruhi Piutang Tak Tertagih Pada PT. Kawasan Industri Medan (Persero) Dengan Motivasi Membayar Sebagai Variabel Moderating, Jurnal EK&BI, Volume 2, Nomor 1 Juni 2019.
Lofland, John & Lyn H. Lofland. 1984. Analyzing Social Settings: A Guide to Qualitative Observation and Analysis, Belmont, Cal Wadsworth Publishing Company
Mardi. 2011. Sistem Informasi Akuntansi. Bogor: Ghalia
Mulya, Hardi. 2009. Memahami Akuntansi Dasar. Edisi 2. Jakarta: Mitra Wancana Media
Mulyadi. 2016. Sistem Akuntansi. Edisi Keempat. Salemba Empat. Jakarta.
Moleong, L. J. (2016). Metodologi penelitian kualitatif (Edisi Revisi). Bandung: Remaja Rosdakarya
Purwaji, Agus, Wibowo dan H Murtanto.2016. Pengantar Akuntansi. Edisi Kedua. Salemba Empat.
Puspitawati, Lilis. 2011. Sistem Informasi Akuntansi. Yogyakarta: Graha Ilmu.
Sugiri, Slamet. 2009. Akuntansi Suatu Pengantar 2. Edisi Kelima. Yogjakarta: UPP STIM YKPN.
Susilowati, D. A. (2016). Analisa Pengendalian Intern Piutang Usaha untuk Meminimalkan Piutang Tak Tertagih (Bad Debt) Pada PT. Indomobil Finance Indonesia Cabang Semarang. Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Jalan Nakula, 1, 5-11.
