?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENERAPAN+SISTEM+AKUNTANSI+DALAM+PENAGIHAN+SEWA%0D%0ATANAH+PADA+PT+KAI+DIVRE+IV+TANJUNG+KARANG+&rft.creator=PERMADI%2C+NUGROHO&rft.subject=302+Interaksi+sosial&rft.subject=305+Kelompok-kelompok+sosial%3A&rft.description=Laporan+akhir+ini+bertujuan+untuk+mengetahui+dan+menjelaskan+bagaimana%0D%0Apenerapan+sistem+penagihan+sewa+tanah+di+PT+Kereta+Api+Indonesia+(Persero)%2C%0D%0Akhususnya+pada+bagian+keuangan+unit+penagihan.+Metode+yang+digunakan+melalui%0D%0Aobservasi+langsung%2C+wawancara%2C+dan+dokumentasi.+Hasil+penulisan+menunjukkan%0D%0Abahwa+sistem+akuntansi+telah+berjalan+cukup+baik+melalui+penerbitan+faktur%2C%0D%0Apemantauan+pembayaran%2C+dan+pemberian+surat+peringatan.+Namun%2C+masih%0D%0Aditemukan+keterlambatan+pembayaran+yang+dapat+mengganggu+stabilitas+arus+kas%0D%0Aperusahaan.Untuk+meningkatkan+efektivitas+sistem+penagihan%2C+disarankan+agar+PT%0D%0A%CE%9A%CE%91%CE%99+menerapkan+sanksi+lebih+ketat+bagi+debitur+yang+menunggak.+%0D%0AKata+kunci%3A+Sistem+Penagihan%2C+Sewa+Tanah%2C+PT+Kereta+Api+Indonesia.%0D%0A++This+final+report+aims+to+find+out+and+explain+how+the+implementation+of+the+land%0D%0Alease+billing+system+at+PT+Kereta+Api+Indonesia+(Persero)%2C+especially+in+the%0D%0Afinancial+section+of+the+billing+unit.+The+method+used+is+through+direct%0D%0Aobservation%2C+interviews%2C+and+documentation.+The+results+show+that+the+accounting%0D%0Asystem+has+been+running+quite+well+through+issuing+invoices%2C+monitoring%0D%0Apayments%2C+and+providing+warning+letters.+However%2C+late+payments+are+still+found%0D%0Awhich+can+disrupt+the+stability+of+the+company's+cash+flow.+To+improve+the%0D%0Aeffectiveness+of+the+billing+system%2C+it+is+recommended+that+PT+%CE%9A%CE%91%CE%99+apply+stricter%0D%0Asanctions+for+delinquent+debtors.+%0D%0AKeywords%3A+Collection+System%2C+Land+Lease%2C+PT+Kereta+Api+Indonesia.%0D%0A+&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-05-08&rft.type=Diploma%2FTugas+Akhir&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87968%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87968%2F2%2FTA%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87968%2F3%2FTA%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++PERMADI%2C+NUGROHO++(2025)+PENERAPAN+SISTEM+AKUNTANSI+DALAM+PENAGIHAN+SEWA+TANAH+PADA+PT+KAI+DIVRE+IV+TANJUNG+KARANG.++%5BDiploma%2FTugas+Akhir%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87968%2F