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All Journal IQTISHODUNA Jurnal Al-Qardh Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Riau Journal of Empowerment JURNAL PENDIDIKAN TAMBUSAI ASEAN Journal of Community Engagement El-Qist : Journal of Islamic Economics and Business (JIEB) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekonomi dan Bisnis GROWTH (JEBG) JURNAL AGROINDUSTRI HALAL Langgam International Journal of Social Science Education, Art and Culture Journal of Economics, Accounting, Tax and Management eProceedings of Applied Science Tematik: Jurnal Penelitian Pendidikan Dasar PANDU: Jurnal Pendidikan Anak dan Pendidikan Umum Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) IIJSE Jurnal Ilmiah Kesehatan dan Kebidanan Journal of Islamic Entrepreneurship and Management
agustin, riska
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Public Health Social Sciences Other

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Analysis of The Effectiveness of Accounts Receivable Management Through the Accounts Receivable Turnover Ratio at PT PLN (Persero) in 2023–2024 Sinorowenti, Adelia Ayu; Agustin, Riska
Journal of Islamic Enterpreneurship and Management Vol. 5 No. 2 (2025): Journal of Islamic Entrepreneurship and Management
Publisher : Universitas Islam Negeri (UIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/jiem.v5i2.5163

Abstract

Accounts receivable management is an important aspect in maintaining the financial stability of a company, especially for PT PLN (Persero), which has a large customer base with a postpaid payment system. This study aims to analyze the effectiveness of accounts receivable management through the accounts receivable turnover ratio at PT PLN (Persero) in 2023–2024. The research method used is quantitative descriptive with a case study approach, based on secondary data in the form of financial reports for the 2023–2024 period. The analysis was conducted through the receivable turnover ratio, average receivables, and collection periods. The results show that PT PLN (Persero)'s receivable turnover ratio was around 12.91 times in 2023 and increased to 12.96 times in 2024, which is classified as “sufficient” according to industry standards. Meanwhile, the collection period improved from 30 days in 2023 to 29 days in 2024. This condition reflects the effectiveness of receivables management, marked by improvements in the billing system, the implementation of digital payments through the PLN Mobile application, and the diversification of payment channels that support the company's cash flow efficiency. The conclusion of this study is that the implementation of proper accounts receivable management can reduce the potential for bad debts, increase liquidity, and support the company's operational sustainability. This study is expected to provide practical contributions to PT PLN (Persero) and other utility companies in strengthening their digital-based accounts receivable management strategies
Co-Authors Achmad Room Fitrianto Aini, Saqofa Nabilah Ajeng Tita Nawangsari Andi Setiawan Arista, Setia Rini Basuki, Ocky Kartika Wahyu Budi Upayarto Fani Rahma, Sari Fatimah Gibbons, Nadine Elizabeth Gunawan, Tedi Khayati, Ismatul Lestari, Sekar Rizky Margi Lubis, Rizka Hidayah Husin Maghfiroh, Rahma Ulfa Musthofa, Imron Mutia Qana'a Nafizah, Duratun Ngatmin Nur Hidayah, Windy Maulidia Nur Khasanah, Afifah Nurul Wahidah Ramadhani, Eka Nur Wahyu Safitri Rara Intan Mutiara Fajrin Rochmawati, Reni Romaisyah, Luqita Romi Mesra Septina Pratiwi, Khomsatun Sinorowenti, Adelia Ayu Siti Kalimah Surani, Dyah Ulfa Nadia Nurul Firdaus Wahyu Hidayat