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All Journal ProBisnis : Jurnal Manajemen Journal of Economics and Management Scienties
Septiandra Loviriani
Universitas Indo Global Mandiri
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Analysis of Factors Causing Bad Debts and Efforts to Overcome and Resolve Bad Debts Septiandra Loviriani; Lili Syafitri; Aris Munandar
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

CV. Jakaharta Palembang is a distributor company of household supplies which in its business activities sells products, such as: stella, hit, mitu, glue mouse stamp elephant, fogo, proclin, carrera sponge and others. The payment system for purchasing goods at CV. Jakaharta Palembang can be done in cash or credit. The existence of a credit system sale gives rise to accounts receivable and bad debts. The purpose of this study was to determine the factors that cause bad debts and efforts to overcome and resolve bad debts at CV. Jakaharta Palembang. The following are the results of research on the factors that cause bad debts at CV Jakaharta Palembang from internal and external parties. From internal parties, such as: not yet implementing a payment system in installments or in installments, not yet applied grouping based on the age of accounts receivable and weak collection techniques. While external factors, such as: bad character, declining financial conditions and failure of the business they operate. Efforts to overcome bad debts that have been made by CV. Jakaharta Palembang by visiting the store, finding solutions and making a warning letter. While the efforts to resolve bad debts that have been made by CV. Jakaharta Palembang by rescheduling and reconditioning. For future research, it is suggested that in order to reduce bad debts above 3% at CV. Jakaharta Palembang, it can be done by applying payments in installments, hiring debcollectors and providing discounts who want to pay off their debts
Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih dan Upaya Penanggulangan serta Penyelesaian Piutang Tak Tertagih Septiandra Loviriani; Lili Syafitri; Aris Munandar
Journal of Economics and Management Scienties Volume 5 No. 4, September 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i4.26

Abstract

CV. Jakaharta Palembang is a household equipment distributor company which in its business activities sells products, such as: stella, hit, mitu, elephant stamp mouse glue, fogo, proclin, carrera sponge and others. The payment system for purchasing goods at CV. Jakarta Palembang can be done in cash or credit. The sale of a credit system will result in receivables and uncollectible accounts. As for the purpose of this study is to determine the factors that cause uncollectible accounts and efforts to overcome and settle uncollectible accounts at CV. Jakarta, Palembang. The following are the results of research on the factors that cause uncollectible accounts at CV. Jakarta Palembang comes from internal parties and external parties. From internal parties, such as: not yet implementing a payment system in installments or in installments, grouping based on age of receivables and weak collection techniques have not been applied. While external factors, such as: bad character, declining financial conditions and failure of the business they operate. Efforts to deal with uncollectible accounts that have been carried out by CV. Jakaharta Palembang by visiting shops, looking for solutions and writing warning letters. While efforts to settle uncollectible accounts that have been carried out by CV. Jakaharta Palembang by rescheduling and reconditioning. For future research it is suggested to be able to reduce uncollectible accounts above 3% on CV. Jakaharta Palembang, can be done by implementing payment in installments, employing a debcollector and giving a discount to pay off the receivables
Co-Authors Aris Munandar Lili Syafitri