PENGELOLAAN PIUTANG PADA PT RAJAWALI NUSANTARA INDONESIA (PERSERO)

Daniel Robinhot, . (2025) PENGELOLAAN PIUTANG PADA PT RAJAWALI NUSANTARA INDONESIA (PERSERO). Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This Paper aims to analyze the accounts receivable management at PT Rajawali Nusantara Indonesia (Persero), the parent company of the ID FOOD BUMN food holding. Following its transformation into a holding entity, the complexity of receivable management increased significantly due to the diverse nature of its subsidiaries and business sectors. The research employs a descriptive qualitative method through literature review, field observation, and interviews with key staff. The findings reveal that PT RNI has implemented Receivable Management SOP No. 3.1.3.3 in a systematic manner, applying receivable classification based on aging categories from current to bad debts. The collection process is conducted in stages based on the receivable category. The organizational structure separating the commercial and receivables divisions contributes to effective management. The study recommends enhancing inter-division coordination, conducting regular SOP evaluations, and improving HR training to strengthen collection strategies and mitigate bad debt risks.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102075] [Pembimbing: Dewi Darmastuti] [Penguji 1: Ferry Irawan] [Ketua Penguji: Suparna Wijaya]
Uncontrolled Keywords: Receivables, SOP, PT RNI, ID FOOD, Financial Management, Credit Collection.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: DANIEL ROBINHOT
Date Deposited: 04 Sep 2025 13:34
Last Modified: 04 Sep 2025 13:34
URI: http://repository.upnvj.ac.id/id/eprint/37769

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