Analisis Efektivitas Pengelolaan Dan Pengendalian Piutang Dalam Meminimalisir Piutang Tak Tertagih Pada CV. T59 Accessories Surabaya

Abstract

The implementation of credit sales policy is one of the company's efforts to increase sales volume. Many companies are implementing credit sales to retain customers and attract new customers. However, as a result of credit sales policy, there is a risk of bad debts. The purpose of this study was to find out and analyze the effectiveness of the management and control of accounts receivable at CV T59 Accessories Surabaya. The research method used is descriptive with a qualitative approach. The analysis methods used are limited to analyzing receivables management with financial ratios that related to account receivable also analyzing receivables control with elements of internal control. Sources of data used are primary data and secondary data. Methods of collecting data by means of observation, interviews and documentation. The results of this study are that the management and control of receivables at CV T59 Accessories Surabaya is still ineffective to minimizing bad debts caused by Indonesia's worse economic conditions during the Covid-19 pandemic and there is no strict segregation of duties so that it affects the process of collection receivables.