Analisis Penerapan System Robust Process (SRP) Terhadap Percepatan Penagihan Piutang pada PT United Tractors, Tbk

Abstract

This study analyzes the implementation of the System Robust Process (SRP) and its impact on accelerating accounts receivable collection at PT United Tractors, Tbk, Medan Branch Office. This research employs a descriptive quantitative method. The population of this study consists of the accounts receivable reports of PT United Tractors, Tbk, Medan Branch, and the sample comprises receivable data from the 2019-2024 period. Data collection techniques include interviews, documentation, and literature review. The analysis is conducted using descriptive methods, focusing on ratios related to receivables turnover, collection period, delinquency ratio, and collection ratio. The results show that the implementation of SRP has a positive impact on the acceleration of receivables collection. It can be concluded that the receivables turnover at PT United Tractors, Tbk is relatively good and runs effectively. The application of SRP has influenced the average collection period, which has shown a reduction in the age of receivables compared to the period before SRP implementation. The delinquency ratio significantly decreased after SRP was introduced from 23% before implementation to 1% in 2021, and 12% in 2022-2024. Likewise, the collection ratio increased significantly after SRP implementation from 78% in 2019 to 99% in 2021 and 98% during 2022-2024