Sari, Riska Fitriyah (2025) Analisis Sistem Pengendalian Internal Piutang dalam Meningkatkan Efektivitas Penagihan Piutang pada Perusahaan Daerah Air Minum Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
PDAM Surya Sembada Surabaya is a company that conducts credit sales transactions. Payment of bills is the company's operational income used for the smooth operation of the company. The strategy that can be used by the company to meet and serve customer demand is of course to maximize its receivables control. This research is a qualitative research, data collection techniques are carried out using combined triangulation, and the object of research is the Surabaya Regional Drinking Water Company. This type of research is a case study and field research. This research applies the time dimension of time series-based research. PDAM Surya Sembada Surabaya uses a receivables control system with a modern technology-based approach to ensure efficient, transparent, and accountable receivables management. The company's efforts in controlling its receivables are by using a payment application that has been integrated through the CIS or Customer Information System application and by setting water tariff harmonization where the tariff set for customers is fair and in accordance with the customer's economic level. This is done so that the company can minimize the level of bad debt losses each year. PDAM Surya Sembada Surabaya has succeeded in increasing the effectiveness of receivables collection through the implementation of modern technology, such as an online payment system integrated with the CIS application, this system makes it easier for customers to pay bills, increases transparency, and reduces the risk of late payments. Tariff harmonization implemented in 2023 also showed positive results with an increase in company revenue and had a real impact on the company in collecting bad debts.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | RISKA FITRIYAH SARI |
| Date Deposited: | 12 Mar 2025 02:53 |
| Last Modified: | 12 Mar 2025 02:53 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13360 |
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