PENERAPAN SISTEM AKUNTANSI DALAM PENAGIHAN SEWA TANAH PADA PT KAI DIVRE IV TANJUNG KARANG

PERMADI, NUGROHO (2025) PENERAPAN SISTEM AKUNTANSI DALAM PENAGIHAN SEWA TANAH PADA PT KAI DIVRE IV TANJUNG KARANG. [Composition]

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Abstract

Laporan akhir ini bertujuan untuk mengetahui dan menjelaskan bagaimana penerapan sistem penagihan sewa tanah di PT Kereta Api Indonesia (Persero), khususnya pada bagian keuangan unit penagihan. Metode yang digunakan melalui observasi langsung, wawancara, dan dokumentasi. Hasil penulisan menunjukkan bahwa sistem akuntansi telah berjalan cukup baik melalui penerbitan faktur, pemantauan pembayaran, dan pemberian surat peringatan. Namun, masih ditemukan keterlambatan pembayaran yang dapat mengganggu stabilitas arus kas perusahaan.Untuk meningkatkan efektivitas sistem penagihan, disarankan agar PT ΚΑΙ menerapkan sanksi lebih ketat bagi debitur yang menunggak. Kata kunci: Sistem Penagihan, Sewa Tanah, PT Kereta Api Indonesia. This final report aims to find out and explain how the implementation of the land lease billing system at PT Kereta Api Indonesia (Persero), especially in the financial section of the billing unit. The method used is through direct observation, interviews, and documentation. The results show that the accounting system has been running quite well through issuing invoices, monitoring payments, and providing warning letters. However, late payments are still found which can disrupt the stability of the company's cash flow. To improve the effectiveness of the billing system, it is recommended that PT ΚΑΙ apply stricter sanctions for delinquent debtors. Keywords: Collection System, Land Lease, PT Kereta Api Indonesia.

Item Type: Composition
Subjects: ?? 302 ??
?? 305 ??
Divisions: ?? d3_akuntansi ??
Depositing User: 2308730375 . Digilib
Date Deposited: 03 Jun 2025 08:29
Last Modified: 03 Jun 2025 08:29
URI: http://digilib.unila.ac.id/id/eprint/87968

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