Azzahra, Shaffa Assyfa (2025) Analisis Pengelolaan dan Pengendalian Piutang Pada PT. Fishindo Citra Samudra Cabang Sidoarjo. Diploma thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Trading companies that implement credit sales system are esxposed to the risk of uncollectible accounts. If this risk is not managed systematically, it can disrupt financial stability and hinder the smooth flow of operational cash. One of the main causes of this risk is the weak internal control system applied in receivables management. This study aims to analyze how receivables are managed and how internal control is implemented at PT. Fishindo Citra Samudra Sidoarjo Branch, as well as to evaluate the effectiveness of the system in minimizing the risk of bad debts. This research uses as descriptive approach with a qualitative method. Data were collect throught in-depth interviews, direct observation, and document analysis. Based on the results, it was found that the internal control of receivables in the company has not been running effectively. This is indicated by the absence of a clear separation of duties between the marketing and collection departments, as well as beetween the finance, cashier, and accounting divisions. In addition, receivables are still record using a basic Microsoft Excel spreadsheet, and there is no formal procedure for assessing customer risk prior to granting credit sales. These findings suggest that PT. Fishindo Citra Samudra Sidoarjo Branch needs to improve its organizational structure and receivables management policies, particularly in terms of functions segregation, the implementation of more structured accounting software, and comprehensive customer eligibility evaluation, so that receivables mangement can be carried out more effectively and the risk of bad debts can be minimized. Keywords: Internal Control, Accounts Receivable, Uncollectible Accounts
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | SHAFFA ASSYFA AZZAHRA |
| Date Deposited: | 15 Sep 2025 01:42 |
| Last Modified: | 15 Sep 2025 01:42 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13709 |
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