Anesya Zuhriyah Nurhafidha, . (2026) TINJAUAN ATAS PROSEDUR PENAGIHAN PIUTANG USAHA PADA PT ADIL SEJAHTERA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The accounts receivable collection procedure at PT. Adil Sejahtera is the subject of this final project. This study aims to determine the parties involved in the accounts receivable collection process, the documents used, and the collection procedure flow implemented by the company. The methods used in this study are direct observation during internship activities, as well as documentation of original company documents such as invoices, receipts, tax invoices, and invoice recaps. The results of the study indicate that the accounts receivable collection procedure at PT. Adil Sejahtera has been carried out systematically and structured, starting from document creation by the administration department, the approval process by the business director, to recording and monitoring by the finance department. The documents used in the collection process are also complete and serve as valid evidence for each transaction. In addition, the company has utilized an accounting information system in recording and managing accounts receivable, thus helping to improve internal control. However, in its implementation, there are still obstacles, such as late payments by clients caused by administrative factors and incomplete documents from the client, which have the potential to hinder the company's cash receipts. Therefore, improvements in supervision and administrative completeness are needed so that the collection process can run more effectively and minimize the risk of bad debts.
| Item Type: | Thesis (Tugas Akhir) |
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| Additional Information: | [No. Panggil: 2310102054] [Pembimbing: Munasiron Miftah] [Penguji 1: Akhmad Saebani] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Account Receivable, Collection Procedure, Accounting Information Systems,Internal Control |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ANESYA ZUHRIYAH NURHAFIDHA |
| Date Deposited: | 07 Sep 2026 05:41 |
| Last Modified: | 07 Sep 2026 05:41 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50863 |
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