<![CDATA[This study aims to evaluate the accounts receivable control system in reducing the risk of uncollectible accounts receivable at CV. Global Raja Internasional in Surabaya. This study employs a qualitative approach with a descriptive method to obtain an in-depth understanding of the implementation of the accounts receivable control system in the company’s operational activities. Data were collected through observation, interviews with parties involved in receivables management, and documentation of relevant company records and documents. The results show that the accounts receivable control system at CV. Global Raja Internasional has been implemented through several stages, including credit provision to customers, accounts receivable recording, collection processes, and cash receipts. However, several challenges remain in its implementation, particularly delays in customer payments and suboptimal and inconsistent monitoring of accounts receivable aging. These conditions may increase the risk of uncollectible accounts receivable and potentially disrupt the company’s cash flow. Therefore, the company needs to improve customer creditworthiness analysis before extending credit, conduct regular monitoring of accounts receivable aging, and implement a more structured and well-documented collection schedule. Improvements in these areas are expected to strengthen the effectiveness of accounts receivable controls, reduce the risk of uncollectible accounts receivable, and maintain the stability and smooth flow of the company’s cash flow.]]>
