EFEKTIVITAS PENGENDALIAN KREDIT MACET PADA KOPERASI JAYA ABADI MAKMUR
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Institusion
Universitas Katolik Darma Cendika
Author
Silalahi, Nathania Danella Putri
Subject
HF5601 Accounting
Datestamp
2024-03-14 03:05:31
Abstract :
This study aims to analyze the effectiveness of the bad debt control system at Jaya Abadi Makmur Cooperative. This research was conducted by identifying factors that affect bad debts, analyzing credit risk control policies, and evaluating the efficiency of accounts receivable recovery strategies. By analyzing accounts receivable management using Receivable Turnover and Average Collection Period at Koperasi Jaya Abadi Makmur for the period October to December. The research method used involves analyzing interviews with cooperative leaders, billing departments and cooperative members. Descriptive qualitative method with quantitative data, which is then processed and analyzed to be taken as a conclusion. The data collection techniques used are interviews, documentation and observation. The solution in minimizing bad debts provided by Jaya Abadi Makmur Cooperative is direct collection at the homes of members in arrears or restructuring. The results of this study are expected to provide insight into the success or failure of the credit control strategy implemented, as well as provide improvements to increase the effectiveness of bad debt management. With the existence of the Cooperative's Standard Operating Procedures (SOP), the implications of these findings can assist the Jaya Abadi Makmur Cooperative in improving its financial performance and operational sustainability, as well as provide a more effective way to manage bad debts.
This study aims to analyze the effectiveness of the bad debt control system at Jaya Abadi Makmur Cooperative. This research was conducted by identifying factors that affect bad debts, analyzing credit risk control policies, and evaluating the efficiency of accounts receivable recovery strategies. By analyzing accounts receivable management using Receivable Turnover and Average Collection Period at Koperasi Jaya Abadi Makmur for the period October to December. The research method used involves analyzing interviews with cooperative leaders, billing departments and cooperative members. Descriptive qualitative method with quantitative data, which is then processed and analyzed to be taken as a conclusion. The data collection techniques used are interviews, documentation and observation. The solution in minimizing bad debts provided by Jaya Abadi Makmur Cooperative is direct collection at the homes of members in arrears or restructuring. The results of this study are expected to provide insight into the success or failure of the credit control strategy implemented, as well as provide improvements to increase the effectiveness of bad debt management. With the existence of the Cooperative's Standard Operating Procedures (SOP), the implications of these findings can assist the Jaya Abadi Makmur Cooperative in improving its financial performance and operational sustainability, as well as provide a more effective way to manage bad debts.
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