ANALISIS PENERAPAN PENGENDALIAN PIUTANG (Studi Kasus PT. GLOBAL PRATAMA WIJAYA)

ASTUTI, DEWI TRI (2016) ANALISIS PENERAPAN PENGENDALIAN PIUTANG (Studi Kasus PT. GLOBAL PRATAMA WIJAYA). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRAK Perusahaan melakukan kegiatan penjualan untuk memperoleh keuntungan. Semakin banyaknya pesaing bisnis membuat perusahaan menggunakan strategi pemasaran yaitu memberikan kebijakan penjualan secara kredit. Meningkatnya penjualan kredit menimbulkan peningkatan piutang usaha. Dibutuhkan sistem pengendalian piutang yang baik untuk memastikan perusahaan memperoleh piutang sesuai waktu yang ditetapkan dan menghindari piutang tak tertagih. Tujuan penelitian ini adalah untuk menganalisa penerapan system akuntansi pengendalian piutang pada PT. Global Pratama Wijaya. Data dikumpulkan melalui metode wawacara dan dokumentasi. Hasil penelitian menunjukkan PT. Global Pratama Wijaya memiliki sistem pengendalian piutang yang cukup baik dari sebelum terbentuknya piutang, penagihan sampai pelunasan piutang namun belum sepenuhnya dilaksanakan oleh bagian terkait. Kata kunci : pengendalian piutang, penjualan kredit, pelunasan piutang ABSTRACT The company carries out sales activities for profit. The increasing number of business competitors to make companies use marketing strategies that provide credit sales policy. Increased sales lead to an increase in accounts receivable credit . It takes a good credit control system to ensure the company obtained the corresponding receivable set time and avoid bad debts. The purpose of this study was to analyze the implementation of accounting system controls receivable at PT . Global Wijaya Pratama. Data were collected through wawacara methods and documentation. The results showed PT . Global Wijaya Pratama has a control system which is good enough receivable from before the formation of accounts receivable , billing until the settlement of accounts receivable but has not been fully implemented by the relevant sections . Keywords : control receivables , credit sales , settlement of accounts receivable melalui metode wawacara dan dokumentasi. Hasil penelitian menunjukkan PT. Global Pratama Wijaya memiliki sistem pengendalian piutang yang cukup baik dari sebelum terbentuknya piutang, penagihan sampai pelunasan piutang namun belum sepenuhnya dilaksanakan oleh bagian terkait. Kata kunci : pengendalian piutang, penjualan kredit, pelunasan piutang ABSTRACT The company carries out sales activities for profit. The increasing number of business competitors to make companies use marketing strategies that provide credit sales policy. Increased sales lead to an increase in accounts receivable credit . It takes a good credit control system to ensure the company obtained the corresponding receivable set time and avoid bad debts. The purpose of this study was to analyze the implementation of accounting system controls receivable at PT . Global Wijaya Pratama. Data were collected through wawacara methods and documentation. The results showed PT . Global Wijaya Pratama has a control system which is good enough receivable from before the formation of accounts receivable , billing until the settlement of accounts receivable but has not been

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