ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN

Maya Novitasari, Rizka Hardiyanti

Abstract


This study aims to analyze the management of receivables and the potential of uncollectible receivables as a follow-up policy of credit payments on the guidance of learning X in Madiun.Piutang is one type of accounting transactions that take care of consumer billing is owed to a person, a company, or an organization for goods And services that have been given to the consumer. This research uses experimental research method is research that deliberately researcher manipulation to one variable with a certain way so that influence on one or more other variable that measured. In addition, Gay (1981: 207-208) states that experimental research methods are the only research method that can correctly test hypotheses concerning causal relationships (causation). The results of research conducted at the Institute of Tutoring X in Madiun, the researcher concludes that the management of accounts receivable and uncollectible potentials in the institution of learning guidance X in Madiun there has been improvement in the new academic year 2016-2017. So that in the new academic year 2015-2016 is no longer any receivables that are not collectible, but there is still a policy of payment on credit that must be paid every maturity.


Keywords : Receivables Management, Unsecured Accounts Receivable Potential and Follow-Up Credit Policy.


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DOI: http://doi.org/10.25273/inventory.v1i1.2285

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