ANALISIS FAKTOR KETERLAMBATAN PEMBAYARAN HUTANG USAHA PADA HOTEL X

Loura Christine Tessalonika Manik, . (2025) ANALISIS FAKTOR KETERLAMBATAN PEMBAYARAN HUTANG USAHA PADA HOTEL X. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The management of accounts payable payments at Hotel X is the discussion in this final project. The purpose of this research is to find out how the accounts payable payment management process is carried out, identify internal and external factors that cause late payments, and determine the impact of late payments on hotel operations. The writing of this report uses direct observation methods and interviews with the parties involved, which is one of the Accounting Staff. The results obtained show that late payment of accounts payable occurs due to internal factors such as loss or misplacement of documents, as well as the absence of authorized officials to approve payments. While from external factors, late payments are generally caused by suppliers who are slow in exchanging original invoices, incomplete when providing documents, and making mistakes in writing invoices. This delay in payment has an impact on hotel operations, generates complaints from various other departments, and reduces supplier confidence. Therefore, a more orderly document management system is needed, utilization of digital systems for the approval process, as well as improved communication and coordination between sections and with suppliers.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102054] [Pembimbing: Andy Setiawan] [Penguji 1: Masripah] [Ketua Penguji: Shinta Widyastuti]
Uncontrolled Keywords: Accounts Payable, Late Payment, Supplier, Hotel
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: LOURA CHRISTINE TESSALONIKA MANIK
Date Deposited: 05 Sep 2025 12:08
Last Modified: 05 Sep 2025 12:08
URI: http://repository.upnvj.ac.id/id/eprint/37181

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