EVALUASI PELAKSANAAN SISTEM PENGENDALIAN PIUTANG DALAM USAHA MEMINIMALISASI PIUTANG TAK TERTAGIH (BAD DEBT) PADA PERUSAHAAN PEMBIAYAAN Studi PT BFI Finance Indonesia tbk
| Main Authors: | , Sandy Renaldy, , Mahfud Sholihin, PhD. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/99692/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55918 |
Daftar Isi:
- Research in this thesis aims to evaluate the implementation of the control system of business enterprise accounts in minimizing the emergence of bad debts in the PT BFI Finance Indonesia, which is a finance company. The emergence of bad debts becomes the biggest obstacle for companies that provide financial services that cause the company's cash flows become unhealthy and have an impact on profits and the health of the company. The emergence of bad debts can be caused by external factors and internal factors. Control of accounts receivable by the company can minimize the incidence of bad debts from the internal side and this can be realized by the existence of good systems and procedures and conducting business in accordance with the systems and procedures. Data analysis in this study conducted a qualitative descriptive analysis in which it is done by analyzing the passage of a funding application based on the files a loan application made by the marketing, credit analysts and credit control. The results showed that the control system of receivables to finance companies in minimizing the incidence of bad debts has been implementation and have a positive impact. Consistency of the implementation of systems and procedures is one of the factors supporting the success of a control system.