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All Journal Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Journal of Islamic Entrepreneurship and Management
Sinorowenti, Adelia Ayu
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Economics, Econometrics & Finance

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ANALISIS MANAJEMEN RISIKO DALAM PENGELOLAAN PIUTANG SEBAGAI UPAYA UNTUK MEMINIMALISIR JUMLAH TUNGGAKAN PADA PT PLN (PERSERO) ULP TANDES Rochmawati, Reni; Sinorowenti, Adelia Ayu; Milad, Mohammad Khusnu
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6338

Abstract

Accounts receivable arrears are one of the problems that can disrupt the company's cash flow and financial performance, including at PT PLN (Persero) ULP Tandes. This study aims to analyze the application of risk management in managing receivables as an effort to minimize the amount of arrears of receivables at PT PLN (Persero) ULP Tandes. The method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. This research uses the COSO framework which consists of five main components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The results show that the majority of arrears come from household customers who have low payment awareness. PLN implements a receivables management strategy through sending invoices, WhatsApp Blast, MCB disconnection, and installation demolition. In addition, the use of ITO and EIS information systems supports the effectiveness of monitoring and controlling receivables. The implementation of COSO-based risk management is proven to be able to help companies minimize the risk of arrears and maintain the stability of operational cash flow.
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 agustin, riska Milad, Mohammad Khusnu Rochmawati, Reni