Analysis of Accounts Receivable against Cash Flow at PT Induk Harta Insan Karimah

Mega Nur Fitria (Universitas Indraprasta PGRI)
Siti Juriah (Universitas Indraprasta PGRI)
Iramdan Iramdan (Universitas Indraprasta PGRI)
Albertus Maria Setyastanto (Universitas Indraprasta PGRI)

Duconomics Sci-meet (Education & Economics Science Meet)
Vol 4 (2024): Innovation in Education, Economics, Entrepreneurship, and Management to Support the En

This study aims to determine the changes in the value of accounts receivable and cash flow for PT Induk Harta Insan Karimah, as well as to analyze the trends in these figures. The study employs a qualitative method with a descriptive approach. The population consists of PT Induk Harta Insan Karimah’s financial statements from 2017 to 2021 and three of its employees; the sample comprises the same financial statements and employees. The results indicate that both accounts receivable and cash flow at PT Induk Harta Insan Karimah experienced fluctuations—showing both increases and decreases—between 2017 and 2021. The most significant increase in accounts receivable occurred in 2018, while the most significant decrease occurred in 2019. Meanwhile, the most significant increase in cash flow took place in 2020.