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Maulidiyah
Universitas Muhammadiyah Gresik

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ANALISIS EFEKTIVITAS PENGELOLAAN PIUTANG USAHA PADA PERUSAHAAN LOGISTIK DI KABUPATEN GRESIK Maulidiyah; Elok Vilantika
MANAJEMEN DEWANTARA Vol 10 No 1 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21553

Abstract

Objectives: To evaluate the effectiveness of accounts receivable management in a logistics company in Gresik Regency. Methods: Qualitative case study employing interviews, observations, documentation, and Miles-Huberman interactive analysis. Research Gap/Novelty: Examines operational and historical constraints affecting receivable management effectiveness despite established collection procedures. Results: Structured invoicing, aging analysis, and collection procedures were implemented. However, receivables exceeding 365 days persisted due to administrative deficiencies, system migration issues, and customers' financial instability. Conclusion: Strengthening administrative controls, documentation, and collection processes is essential for improving receivable management effectiveness