In general, companies sell products in cash and non-cash. If sales volume increases but is not accompanied by cash payments, there will be potential for trade receivables to increase. There are two methods used to assess and record uncollectible accounts, namely the Direct Write-Off Method and the Allowance Method. P.T “SSS” Technologies is a trading and leasing company for GPS tracking devices. Trade receivables of P.T "SSS" Technologies arose because the tenants did not make payments on time. The amount of accounts receivable creates its own difficulties for the company. Companies should use the method of allowance for receivables, namely by making an aging schedule of receivables in determining the expense of receivables losses. This method can produce net realizable value of the current year's receivables. In addition, the company needs to review loose debt repayment policy, because this can cause the company to have working capital difficulties.The data analyzed in this study originates from sales and rental of devices during the Covid 19 pandemic. Therefore, it is necessary to carry out further research using business transaction data under normal conditions.Pada umumnya perusahaan menjual produk secara tunai dan non tunai. Jika volume penjualan naik tetapi tidak dibarengi dengan pembayaran tunai akan berpotensi piutang dagang meningkat. Terdapat dua metode yang digunakan untuk menilai dan mencatat piutang yang tidak tertagih yaitu Metode Penghapusan Langsung dan Metode Pencadangan. P.T “SSS” Technologies merupakan perusahaan perdagangan dan penyewaan piranti pelacak GPS. Piutang dagang P.T “SSS” Technologies timbul karena penyewa piranti tidak melakukan pembayaran tepat waktu. Jumlah piutang menimbulkan kesulitan tersendiri bagi perusahaan. Sebaiknya perusahaan menggunakan metode penyisihan piutang yaitu dengan cara membuat skedul umur piutang dalam menetapkan beban kerugian piutang. Metode ini dapat menghasilkan nilai realisasi bersih atas piutang tahun berjalan. Selain itu perusahaan perlu meninjau kembali kebijakan tempo pembayaran hutang yang longgar, karena hal tersebut dapat menyebabkan perusahaan kesulitan modal kerja. Data yang dianalisis pada penelitian ini bersumber dari transaksi penjualan dan penyewaan device di masa pandemi Covid 19. Oleh karena itu perlu dilakukan penelitian lanjutan dengan menggunakan data transaksi bisnis dalam kondisi normal.
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