Efektivitas Pengelolaan Piutang pada PT Kawasan Industri Medan Member of Danareksa

Abstract

Accounts receivable is commonly both the largest part of current assets and the total assets of the company. Therefore, the implementation of internal control of accounts receivable is very crucial. Accounts receivable are bills made related to either sales and services or the sale other assets. The higher the sales volume, the greater the profit obtained. This is descriptive qualitative research which is conducted not to test a hypothesuis, but describe the management of receivables at PT Kawasan Industri Medan Member of Danareksa. The research results indicate that an effective management of receivables is done by accelerating the delivery of invoices and completeness of billing documents as well as providing an easy payment process. These are the important keys in accelerating the payment of industrial tenants so that it will accelerate the cash flow, minimize accounts uncollectible an create a neat record of receivables between PT Kawasan Industri Medan Member of Danareksa and industrial tenants.