CHINDI , APRILIA (2025) IMPELMENTASI SISTEM PIUTANG PADA PT PELABUHAN INDONESIA (PERSERO) REGIONAL 2 PANJANG. [Composition]
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Abstract
Kelangsungan aktivitas operasional serta menjaga keseimbangan arus kas. Penelitian ini bertujuan untuk menganalisis penerapan sistem piutang di PT Pelabuhan Indonesia (Persero) Regional 2 Panjang, mulai dari tahap pencatatan, pengelolaan, hingga proses penagihan. Metode penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi langsung, wawancara mendalam, dan studi dokumentasi. Berdasarkan hasil penulisan, implementasi sistem piutang telah memberikan kontribusi positif terhadap efektivitas pengelolaan tagihan pelanggan. Namun, masih ditemukan beberapa kendala seperti keterlambatan pembayaran dan kurang optimalnya sistem monitoring. Oleh karena itu, pengembangan sistem yang lebih terintegrasi dan penguatan proses pengawasan menjadi rekomendasi utama untuk meningkatkan kinerja pengelolaan piutang di masa mendatang. Kata Kunci: Implementasi, Sistem Piutang, PT Pelabuhan Indonesia (Persero) Regional 2 Panjang Continuity of operational activities and maintaining cash flow balance. This study aims to implement a collection system at PT Pelabuhan Indonesia (Persero) Regional 2 Panjang, from the recording and management stages to the collection process. The research method used a qualitative approach with data collection techniques through direct observation, in-depth interviews, and documentation studies. Based on the results, the implementation of the collection system has made a positive contribution to the effectiveness of customer billing management. However, several obstacles remain, such as late payments and a suboptimal monitoring system. Therefore, developing a more integrated system and strengthening the monitoring process are the main recommendations for improving credit management performance in the future. Keywords: Implementation, Accounts Receivable System, PT Pelabuhan Indonesia (Persero) Regional 2 Panjang
| Item Type: | Composition |
|---|---|
| Subjects: | ?? 330 ?? |
| Divisions: | ?? d3_akuntansi ?? |
| Depositing User: | UPT . Desi Zulfi Melasari |
| Date Deposited: | 28 Oct 2025 03:42 |
| Last Modified: | 28 Oct 2025 03:42 |
| URI: | http://digilib.unila.ac.id/id/eprint/92154 |
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