Prasetyo, Fara Ayunindya (2022) Analisis Efektivitas Pengelolaan dan Pengendalian Piutang dalam Meminimalisir Piutang Tak Tertagih pada CV T59 Accessories Surabaya. (Analysis of the Effectiveness of Receivable Management and Control in Minimizing Doubtful Accounts at CV T59 Accessories Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
The implementation of credit sales policy is one of the company's efforts to increase sales volume. Many companies are implementing credit sales to retain customers and attract new customers. However, as a result of credit sales policy, there is a risk of bad debts. The purpose of this study was to analyze the effectiveness of the management and control of accounts receivable at CV T59 Accessories Surabaya. The research method used is descriptive with a qualitative approach. The analysis methods used are limited to analyzing receivables management with financial ratios such as receivables turnover ratio, average collection period, arrears rate, and collection rate also analyzing receivables control with elements of internal control. Sources of data used are primary data and secondary data. Methods of collecting data by means of observation, interviews and documentation. The results of this study are that the management and control of receivables at CV T59 Accessories Surabaya is still ineffective to minimizing bad debts caused by Indonesia's worse economic conditions during the Covid-19 pandemic and there is no strict segregation of duties so that it affects the process of collection receivables. Keywords: Accounts Receivable Management, Accounts Receivable Control, and Bad Debts.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Accounts Receivable Management, Accounts Receivable Control, and Bad Debts. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Bisnis |
Depositing User: | 1121800033 Fara Ayunindya Prasetyo |
Date Deposited: | 04 Nov 2022 02:59 |
Last Modified: | 04 Nov 2022 02:59 |
URI: | http://repository.untag-sby.ac.id/id/eprint/16864 |
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