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All Journal Accounting and Business Journal International Journal of Business, Law, and Education
Br. Purba, Rahima
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Analysis of Receivables Control System in Avoiding Bad Debts at PT Pertamina Lubricants Fachruddin, Wan; Putri Z, Fahreza; Br. Purba, Rahima
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4624

Abstract

This study aims to determine and evaluate the analysis of credit granting selection with the 5C principle, analyzing the turnover of accounts receivable and the implementation of the concept of an internal control system over accounts receivable at PT Pertamina Lubricants Sales Region I. The method used in this research uses descriptive qualitative research methods, namely by collecting and analyzing data, so as to provide a clear picture in accordance with the title that has been described. The data collection techniques used are interviews and documentation. The results of this study can explain that the 5C Application Analysis has been implemented properly. The important point that must be improved is a broader approach to the character of prospective debtors, such as seeking information from debtor relations. The turnover of trade receivables of PT Pertamina Lubricants is considered not optimal in managing its trade receivables because it is still below the set standard of 15 times while the average result of trade receivables is still 1.5 times, the author suggests that PT Pertamina Lubricants give awards in the form of incentives in stages based on the percentage of accounts receivable collection, giving these incentives can stimulate the enthusiasm of workers related to collecting trade receivables. For the results related to the Accounts Receivable Internal Control System at PT Pertamina Lubricants has been running well, where company management has implemented the basic concepts and principles of internal control according to COSO, but still requires some improvement. Improvements that need to be made include giving rewards to outsouching workers who help with operational administration if the billing goes smoothly and in accordance with company policy, on the other hand, giving punishment if the commitment to work does not go according to the company's vision and mission, carrying out the imposition of fines on customers according to the cooperation contract for the procurement of lubricants that have been mutually agreed upon and adding permanent human resources to the billing section so that there is no overlap of work / more focus according to the description of the responsibilities of each function worker.
Evaluation of the Level of User Satisfaction of the I-Con Application (Aam Interactive Collection) Using the Pieces Method at PT Anugrah Argon Medica, Medan Branch Retno Kiswati, Endratri; Br. Purba, Rahima; Maisyarah, Renny
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1001

Abstract

The effectiveness of an accounting information system in a company depends significantly on human resource factors, particularly the user's ability to apply and understand the system. This study evaluates the I-CON application at PT Anugrah Argon Medica, Medan Branch, using the PIECES framework, which includes Performance, Information, Economic aspects, Control and Security, Efficiency, and Service quality. A quantitative approach was employed, gathering data through questionnaires distributed to 42 employees, with a census sampling technique applied. Data analysis was conducted using descriptive statistical methods, classical assumption tests, and hypothesis testing with SPSS. The findings revealed that not all factors significantly influenced user satisfaction. Performance (X1) showed no significant effect, highlighting the need for hardware and software upgrades to enhance system stability and speed. Conversely, Information (X2), Economic aspects (X3), Control (X4), Efficiency (X5), and Services (X6) positively impacted user satisfaction, emphasizing the importance of data accuracy, cost-effectiveness, security, operational efficiency, and responsive support services in improving user experience. These results suggest that companies must focus on these critical dimensions to enhance the effectiveness and user satisfaction of the I-CON application
Co-Authors Maisyarah, Renny Putri Z, Fahreza Retno Kiswati, Endratri Wan Fachruddin