Analisis Pengelolaan Penagihan Piutang dalam Optimalisasi Peningkatan Pendapatan di PT PLN Unit Pelaksana Pelayanan Pelanggan (UP3) Pematang Siantar

Abstract

Assets from the sale of products or services that consumers have not yet paid for are known as receivables. Receivables are a crucial component, and their handling calls for sound procedures. In order to maximize performance and income at PT PLN Customer Service Implementation Unit (UP3) Pematang Siantar, this research is to investigate and comprehend the management of receivables collection as well as the tactics used by the business in this process. This kind of study combines a qualitative approach with a descriptive strategy. Both primary and secondary data were employed in this investigation. Interviews, observation, and documentation are methods of gathering data. The process of data analysis involves examining both internal and external factors, the use of technology and human resources, and the efficiency of the company's receivables management. The effectiveness of receivables management is measured using a number of criteria, including establishing credit standards, establishing credit requirements, and establishing policies for collecting receivables at PT PLN UP3 Pematang Siantar. The study's findings give businesses a general idea of how to manage accounts receivable effectively, cut down on the amount of time customers must wait to pay their electricity bills, and create suitable strategies and collection methods to lower customer bad debts, all of which will boost PT PLN UP3 Pematang Siantar's bottom line.