Sartika, Dewi (2018) Analisis Perlakuan Piutang Pelanggan Pada PDAM Delta Tirta Sidoarjo. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
PDAM Kabupaten Sidoarjo is a company that has activities in providing clean water that is absolutely necessary by humans and other living things. Therefore, there is a demand for companies to innovate and improve performance in order to continue to provide customer satisfaction. If the company can not provide satisfaction for the customer then the operation of the company does not run well so that it can cause customers not to pay on time, the existence of customers who are unable to pay off their obligations at maturity due to bankruptcy, death or other reasons. The research method used is qualitative approach method with descriptive research method, by analyzing the treatment of customer receivables at PDAM Delta Tirta Sidoarjo. This research uses primary data such as income statements, balance sheet and recapitulation of accounts receivable and secondary data derived from books, journals and research earlier. The results of this study indicate that PDAM Delta Tirta Sidoarjo unfavorable results this is based on indicators or targets on customers who are not in time to pay the receivables. Therefore, the financial side of PDAM Delta Tirta Sidoarjo must be consistent in carrying out the collection procedure of receivables and evaluation of collection of receivables, so that the receivables of the company can be billed according to maturity. So that the next year can continue to run and not go bankrupt. Keywords: the treatment of receivables, customers, bad debts.
Item Type: | Thesis (Diploma) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
Divisions: | Accounting Diploma > Practice Working Report |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 23 Jan 2019 08:03 |
Last Modified: | 19 Feb 2024 07:53 |
URI: | http://eprints.perbanas.ac.id/id/eprint/4121 |
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