Mariska Thaher, . (2026) ANALISIS PIUTANG USAHA DALAM MENILAI EFEKTIVITAS PENGELOLAAN PIUTANG PADA CV ANUGRAH LANCAR NIAGA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (9kB) |
|
Text
AWAL.pdf Download (1MB) |
|
Text
BAB 1.pdf Download (71kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (131kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (132kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (418kB) |
|
Text
BAB 5.pdf Download (12kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (63kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository staff only Download (183kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (383kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (5MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (1MB) |
Abstract
This study analyzes the effectiveness of accounts receivable management at CV Anugrah Lancar Niaga in 2025 was conducted by comparing the performance of accounts receivable management between the 2024 and 2025 periods. The research employed a descriptive method with a case study approach. The data used in this study consisted of secondary data obtained from credit sales reports, the company's accounts receivable records, and documentation related to accounts receivable management. The analysis was conducted using accounts receivable turnover, average collection period, accounts receivable aging, accounts receivable management procedure analysis, and trend analysis to evaluate the development of accounts receivable management effectiveness from 2024 to 2025. The results indicate that the effectiveness of accounts receivable management in 2025 declined compared to 2024. This was reflected in the company's reduced ability to collect receivables, the increase in the average collection period, and the existence of receivables that had exceeded their payment due dates. Furthermore, although the company had established a structured accounts receivable management procedure, its implementation was not fully effective in encouraging customers to make timely payments. Based on the findings, it can be concluded that the accounts receivable management of CV Anugrah Lancar Niaga in 2025 had not been effectively implemented. Therefore, the company is advised to strengthen its monitoring of accounts receivable, improve collection procedures, and consider implementing late payment penalties to enhance the effectiveness of accounts receivable management.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102049] [Pembimbing: Rahmasari Fahria] [Penguji 1: Akhmad Saebani] [Ketua Penguji: Munasiron Miftah] |
| Uncontrolled Keywords: | Accounts Receivable Management, Accounts Receivable Turnover, Average Collection Period, Accounts Receivable Aging, Trend Analysis |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MARISKA THAHER |
| Date Deposited: | 07 Sep 2026 05:16 |
| Last Modified: | 07 Sep 2026 05:16 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50960 |
Actions (login required)
 |
View Item |