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All Journal Jurnal Analisa Akuntansi dan Perpajakan Liability : Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL LENTERA AKUNTANSI Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Industrial Engineering, Technology & Operations Management
Tumewu, James
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Journal : JURNAL LENTERA AKUNTANSI

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PENGENDALIAN PIUTANG DAGANG UNTUK MENINGKATKAN EFEKTIF DAN EFISIENSI PENERIMAAN KAS PADA PT TIMUR JAYA INDOSTEEL Oktaviani, Krismia; Tumewu, James
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.961

Abstract

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 Receivable
Co-Authors Ika Aprilia, Siti Aiza Liani, Rhema Lilis Ardini Mardianti, Jerri Murni, Siti Asiah Oktaviani, Krismia Pirmaningsih, Lilik Pitaloka, Stella Anandalika Putri Putri, Kiki Ariani RANI RACHMAWATI Siti Asiah Murni Wahyu Nuraini, Savira Yanti, Siti Ulfa Yeremia Patiung, Marcello Zainuddin, Akhmad