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All Journal JAM Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan YUME : Journal of Management JMB : Jurnal Manajemen dan Bisnis JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Global Financial Accounting Journal Nusantara Science and Technology Proceedings INVOICE : JURNAL ILMU AKUNTANSI Behavioral Accounting Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Pengabdian Masyarakat SENSASI
Vicky Vendy
Department Of Accounting, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60924, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Journal : INVOICE : JURNAL ILMU AKUNTANSI

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Evaluation of Debt Payment Procedures through Domestic Documentary Credit (SKBDN): A Case Study of PT Varia Usaha Beton Safitri, Viona Adelia; Vendy, Vicky
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pzd7bp58

Abstract

This study investigates the implementation of vendor debt payment procedures through Domestic Documented Credit Letters (SKBDN) at PT Varia Usaha Beton Sidoarjo. The purpose is to evaluate the effectiveness, efficiency, and challenges of SKBDN in supporting corporate payment systems. Data collection methods included observation, documentation, and semi-structured interviews with key personnel from the Treasurer Division. The findings show that SKBDN follows a structured process, beginning with document preparation, internal verification, managerial approval, and subsequent submission to the bank. This system provides a strong payment guarantee and strengthens internal financial control. However, its practical application remains less effective because fund disbursement requires up to six months, leading to delays in vendor transactions. The delays are primarily caused by document complexity, multi-level verification, and extended coordination between parties. Despite these drawbacks, SKBDN offers financial advantages since administrative costs and penalties are shifted to vendors, creating cost efficiency for the company. As a response to prolonged payment timelines, PT Varia Usaha Beton has considered adopting Supply Chain Financing (SCF), even though it involves higher costs. This study provides valuable insights for organizations evaluating debt payment systems, highlighting the importance of balancing timeliness, cost efficiency, and operational effectiveness.
Co-Authors Ahmad, Maslina Alfi Ardiyanti Alifia Putri P. Anam, Sahrul Ananda Faticha Putri Annuar, Hairul Azlan Arief Budiman Condro Widodo, S.E., M.S.A Corina Joseph Della Atanti Diarany Sucahyati Endah Susilowati Fahrul Razi Farrel Sabililillah Haryati, Tantina In Naka Malik Hardiansyah Indrawati Yuhertiana Jannata, Putrila Maya Moh. Dhirhan Fajar Shodiq Muhammad Aditya Bahruna Nur Aisyah, Fara Sahira Putri Hardian, Qanita Marsha R. Muh Syah Arief Atmaja Wijaya Safitri, Viona Adelia Sari, Dina Mufida Syaharani, Tiara Putri Tolla, Suci Dwilianti Widayati, Nadyla Citra Zahirah, Aishwarya Shafa