<![CDATA[Purpose – This study aims to analyze accounts receivable management at PT XXX, a company providing operational services and workforce management for various industrial projects in 2024, using the Days Sales Outstanding (DSO) indicator. The study focuses on identifying the main issues affecting DSO fluctuations and evaluating the effectiveness of the company's receivables management. Design/Methodology/Approach – A descriptive qualitative approach was employed in this study. Primary and secondary data were collected through in-depth interviews with key personnel from the Controller and Operations departments, as well as an analysis of PT XXX's 2024 audited financial statements. The collected data were analyzed to evaluate DSO fluctuations and management practices. Findings – DSO fluctuations were driven by internal factors (discrepancies in billing mechanisms and lengthy administrative workflows) and external factors (client documentation delays, multi-level validation procedures, and low client digitalization). Despite implementing a 90-day Service Level Agreement (SLA), an AR-tracking system, and routine cross-departmental coordination, receivables management remains sub-optimal due to heavy dependence on client validation speed. Originality/Value – This study contributes practical and qualitative insights into accounts receivable management within the B2B industrial project and workforce services sector, highlighting the critical role of administrative simplification, client-side digital integration, and proactive coordination in reducing DSO and securing operational cash flow.]]>
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