<![CDATA[Objectives: To evaluate the effectiveness of accounts receivable management in a logistics company in Gresik Regency. Methods: Qualitative case study employing interviews, observations, documentation, and Miles-Huberman interactive analysis. Research Gap/Novelty: Examines operational and historical constraints affecting receivable management effectiveness despite established collection procedures. Results: Structured invoicing, aging analysis, and collection procedures were implemented. However, receivables exceeding 365 days persisted due to administrative deficiencies, system migration issues, and customers' financial instability. Conclusion: Strengthening administrative controls, documentation, and collection processes is essential for improving receivable management effectiveness]]>
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