Analisis Pengelolaan Piutang Dan Kerugian Piutang Tak Tertagih Pada Pt. Bank Rakyat Indonesia Cabang

Rompas, Ryfan Racel; Elim, Inggriani; Suwetja, I Gede

doi:10.32400/gc.13.03.20172.2018

Cited by 3 publications

(4 citation statements)

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“…According to Law Number 13 of 2016 [4], Proxy is an intellectual property consultant who resides or has a permanent domicile in the territory of the Republic of Indonesia. Kasmir [6] says that there are 4 ways to collect, namely through letters, telephone, personal visits, and actions. juridical.…”

Section: Resultsmentioning

confidence: 99%

“…To find comparisons and to find ideas in research, the authors conducted a study of several previous studies. As Rompas et al [6] which conducted research on the management of accounts receivable and the loss of uncollectible accounts receivables at PT Bank Rakyat Indonesia. The research method used is descriptive qualitative research with observation and interview data collection methods.…”

Section: Literature Reviewmentioning

confidence: 99%

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Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

Tarigan¹

2021

Advances in Social Science, Education and Humanities Research

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The Directorate General of Intellectual Property has revised patent law number 14 of 2001 to number 13 of 2016 but there still have work to be completed by the Directorate General of Intellectual Property. Based on the audit of the Supreme Audit Agency, there are still annual patent maintenance fees that have not been billed to the patent holder, even though the patent has been legally canceled or has been filed for patent cancellation. The unpaid fees become a non-tax state receivable which must be collected by the Directorate General of Intellectual Property. These non-tax state receivables accumulate and are difficult to collect because receivables are discovered after inspection and result in delays in the handling and collection of accounts receivable. This study aims to evaluate the management of non-tax state receivables at the Directorate General of Intellectual Property. The data collection procedure in this study was to conduct interviews and study documents at the Directorate General of Intellectual Property.The research method used is qualitative with a case study approach. The results showed that the receivables value presented was inaccurate because the receivables data had not been verified thoroughly so that the receivables value was corrected. all receivables have become uncollectible accounts and have been transferred to the Directorate General of State Assets Management, and there has been no write-off for receivables that have been designated as potentially uncollectible receivables.

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Section: Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

Tarigan¹

2021

Advances in Social Science, Education and Humanities Research

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“…Sehingga perusahaan mengalami terganggunya kelancaran arus kas dan perputaran modal akibat kehilangan kesempatan merebut pasar yang lebih luas [16], [17] Untuk melihat lebih jelas kondisi besamya jumlah piutang tak tertagih pada CV. Jakaharta Palembang, berikut disajikan data pendukungnya pada Tabel 1.…”

Section: Pendahuluanunclassified

Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih dan Upaya Penanggulangan serta Penyelesaian Piutang Tak Tertagih

Loviriani,

Syafitri,

Munandar

2023

JEMS

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CV. Jakaharta Palembang is a household equipment distributor company which in its business activities sells products, such as: stella, hit, mitu, elephant stamp mouse glue, fogo, proclin, carrera sponge and others. The payment system for purchasing goods at CV. Jakarta Palembang can be done in cash or credit. The sale of a credit system will result in receivables and uncollectible accounts. As for the purpose of this study is to determine the factors that cause uncollectible accounts and efforts to overcome and settle uncollectible accounts at CV. Jakarta, Palembang. The following are the results of research on the factors that cause uncollectible accounts at CV. Jakarta Palembang comes from internal parties and external parties. From internal parties, such as: not yet implementing a payment system in installments or in installments, grouping based on age of receivables and weak collection techniques have not been applied. While external factors, such as: bad character, declining financial conditions and failure of the business they operate. Efforts to deal with uncollectible accounts that have been carried out by CV. Jakaharta Palembang by visiting shops, looking for solutions and writing warning letters. While efforts to settle uncollectible accounts that have been carried out by CV. Jakaharta Palembang by rescheduling and reconditioning. For future research it is suggested to be able to reduce uncollectible accounts above 3% on CV. Jakaharta Palembang, can be done by implementing payment in installments, employing a debcollector and giving a discount to pay off the receivables

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“…Sementara itu, Tampi et al (2019) yang melakukan perhitungan atas nilai beban piutang tak tertagih dan besaran cadangan umur piutang tak tertagih PT Bank Rakyat Indonesia (Persero) Tbk cabang Manado. Rompas et al (2018) menyimpulkan pengelolaan piutang pada Bank BRI cabang Bitung telah dijalankan sesuai dengan baik berdasarkan lingkungan pengendalian, penentuan risiko, aktivitas pengendalian, informasi komunikasi dan pengawasan serta pemantauan. Firmansyah et al (2018) menyimpulkan bahwa informasi kebijakan terkait pengelolaan piutang perusahaan sub sektor rokok yang diungkapkan perusahaan adalah terkait dengan pengukuran resiko pelanggan dan monitoring piutang.…”

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Pencadangan Piutang Pada Perusahaan Sub Sektor Perbankan Di Indonesia: Dampak Penerapan Psak 71

Firmansyah

Arifullah

2021

CURRENT

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This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for accounts, preparation of the company, and the impact of company capital. This research uses qualitative methods with content analysis. This research's data uses secondary data in the form of data and information on financial statements of banking companies listed in Indonesia. The research sample selection was carried out with the criteria, namely the banking sub-sector companies listed on the Indonesia Stock Exchange based on ownership and total assets in 2019. The number of samples used in this study was six companies. This study concludes that not all companies disclose information on the allowance for accounts receivable using the new accounting standards, namely PSAK 71 (2017). Besides, companies in the banking sub-sector are generally ready to implement PSAK 71 (2017). Furthermore, the implementation of PSAK 71 impacts the decrease in the capital in each company.

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Analisis Pengelolaan Piutang Dan Kerugian Piutang Tak Tertagih Pada Pt. Bank Rakyat Indonesia Cabang

Cited by 3 publications

References 0 publications

Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih dan Upaya Penanggulangan serta Penyelesaian Piutang Tak Tertagih

Pencadangan Piutang Pada Perusahaan Sub Sektor Perbankan Di Indonesia: Dampak Penerapan Psak 71

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