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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management Didaktik : Jurnal Ilmiah PGSD STKIP Subang Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Bata Ilyas Journal of Accounting Mammiri: Jurnal Pengabdian Masyarakat International Journal of Education Management and Religion
Fina Ruzika Zaimar
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Siklus Penjualan dan Penagihan: Studi Literatur pada PT Unilever Tbk tahun 2024 St. Nabila Ramadhani S; Keisya Nur Ramadhani; Rahma Fatimah Malik; M. Indra Irwan; Fina Ruzika Zaimar
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.559

Abstract

The Fast Moving Consumer Goods (FMCG) industry makes a significant contribution to supporting the national economy, with PT Unilever Indonesia Tbk being one of the companies holding a dominant position in the market. This study focuses on evaluating the effectiveness of Unilever's sales and billing cycle in 2024 using a literature review method through a Systematic Literature Review (SLR) approach. Data were collected from journals, annual reports, and other relevant scientific sources over the past ten years. The review results show a significant improvement in billing performance, reflected in an increase in receivable turnover from 9.77 times (2022) to 16.64 times (2024), as well as a decrease in days sales outstanding (DSO) from 37.37 days to 21.94 days. This improvement is linked to the strengthening of internal control systems, the implementation of digital technologies such as e-invoicing and artificial intelligence, and compliance with PSAK 71 on Expected Credit Loss (ECL). Effective accounts receivable management through balanced credit policies is crucial for maintaining cash flow, boosting profitability, and preserving the company's competitiveness in the competitive FMCG industry.
Co-Authors Achmad Ridha Adriansyah Adriansyah Adriansyah Ahmad Akil Ahmad Rifaldi S Allo Saputra Andi Rahmatullah Mangga Andi Ratu Zaqhila Darmi Patulak deswita nuraidha s Fildzah Nur Aini R harun al rasyid Hasisa Haruna haspina Jilan Fadhillah Keisya Nur Ramadhani Keisya Putri Salsabila Lolita Faraknimela M. Indra Irwan Melanie Tumanan Muh. Khairil Amri Muh. Nurfaiz Alfarisi Najwa Adilla Taira Eko Nurul Fitriah Herpan Putri Ainun Nur Putri Selvina Rahma Fatimah Malik Ratuliu St. Nabila Ramadhani S Windarsari, Wiwin Riski Wiwin Riski Windasari