Analysis of account receivable management at PT Map Aktif Adiperkasa Tbk

Arsjad, Sabrina Elva (2018) Analysis of account receivable management at PT Map Aktif Adiperkasa Tbk. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to determine the analysis of accounts receivable management of PT. MAP Aktif Adiperkasa Tbk. The focus of the research is to analyze tha accounting information system of PT. MAP Aktif Adiperkasa Tbk focusing in accounts receivable and the implementation of the Theory of 5 C's of Credit where it is used to maintain company to decrease the possibilities of a company having a wrong lending decision towards future customer. This research aims to determine the flow of sales order procedures and how efficient and effective company in maintaining it. The sales order procedures involve credit check of the potential customer which is a crucial procedure that must be done by the company. To proceed credit check, company should first implement the theory of 5 C's of credit. The Theory of 5 C's of Credit consist of five important aspects: Capacity, Capital, Conditions, Character and Collateral. All data regarding this research is collected by the experience of the researcher in conducting an internship program at PT. MAP Aktif Adiperkasa Tbk. The result of this research that researcher can conclude is that PT. MAP Aktif Adiperkasa Tbk have implemented a good system to maintain the process of accounting information system for accounts receivable of the company, many errors that occurs in the flow of accounts receivable of PT. MAP Aktif Adiperkasa Tbk happens because of the human errors in the process of dealing with hard copy. The researcher also can conclude that PT. MAP Aktif Adiperkasa Tbk have poor implementation of the Theory of Five C's of Credit for their accounts receivable management and should consider a strategic way of improving the process of granting credit payment to a new customer or a returning customer using the Theory of Five C's of Credit.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Arsjad, Sabrina ElvaNIM00000016140UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHanna, HannaNIDN0316088502hanna.fe@lecturer.uph.edu
Additional Information: SK 12-15 ARS a ; 31001000169145
Uncontrolled Keywords: account receivable management; accounting information system; account receivable; credit policy; credit analysis; credit collection; theory of Five C's of credit.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 9 not found.
Date Deposited: 12 Jan 2021 02:45
Last Modified: 12 Jan 2024 04:05
URI: http://repository.uph.edu/id/eprint/13724

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