PROSEDUR PENAGIHAN PIUTANG PADA PT DUTA CHAMPION UTAMA PALEMBANG

Abstract

This study aims to analyze the level of receivables control to increase the effectiveness of receivables collection at PT Duta Champion Utama Palembang City. The data used is primary data which is directly collected through interviews from company sources and direct field practice. By its nature, the author uses qualitative data that is not in the form of numbers. The results show that the billing period has been good in 2016 to 2018 because the duration of time used for the billing process until it reaches the finances is quite maximal and on time, but there is a decrease in the level of billing effectiveness in 2019 to 2021 with obstacles One of the unexpected things is that there is a change in the document/file to the billing procedure that is carried out every month. This requires the company to carry out better control in order to maintain and increase the effectiveness of collection of receivables.