Penerapan audit manajemen terhadap siklus penagihan piutang PT. Anugrah Cahya Sejahtera

Prawojo, Cynthia Christia (2021) Penerapan audit manajemen terhadap siklus penagihan piutang PT. Anugrah Cahya Sejahtera. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Di tengah kondisi dan situasi yang terjadi di dunia disebabkan oleh wabah virus covid-19, pemerintah Indonesia membuat kebijakan-kebijakan baru yang mempengaruhi aktivitas masyarakat sehari-hari termasuk aktivitas operasional perusahaan. Perusahaan ini sebagai salah satu perusahaan yang terkena dampak negatif dari covid-19 harus mampu bertahan untuk kelangsungan hidup perusahaan di masa depan. Bagi PT. Anugrah Cahya Sejahtera yang sering dikenal dengan singkatan PT. ACS yang bergerak dalam bidang jasa transportasi (ekspedisi mobil), piutang merupakan sumber pendapatan yang besar dan berdampak pada pendapatan perusahaan. Pembayaran piutang yang macet akan mempengaruhi arus kas suatu perusahaan untuk perputaran modal kerja juga menghasilkan keuntungan atau laba. Dalam penelitian ini bertujuan untuk mengetahui dan menganalisis efektivitas, efisiensi, dan ekonomisasi mengenai siklus penagihan piutang PT. ACS berdasarkan keadaan yang terjadi saat ini melalui pelaksanaan audit manajemen. Metode penelitian ini menggunakan penelitian kualitatif dengan strategi studi kasus atau yang biasa disebut dengan CSR (Case Study Research) dimana peneliti melakukan eksplorasi secara mendalam terhadap program, kejadian, proses, aktivitas terhadap satu aktivitas atau lebih. Proses analisis data mengunakan metode analisis kualitatif dengan membandingkan empat elemen dalam audit manajemen yaitu: kondisi, kriteria, penyebab, dan akibat untuk mengetahui sejauh mana tingkat keberhasilan manajemen dalam mengelola aktivitas perusahaan khususnya dalam siklus penagihan perusahaaan. Hasil penelitian ini didapatkan dari proses atau metode pengambilan data yang dilakukan yaitu wawancara, observasi, dan dokumentasi. Berdasarkan proses yang telah dilakukan membuktikan bahwa terdapat kurang spesifiknya struktur organisasi dan job description pada bagian admin, kurang adanya kelengkapan dalam dokumen internal, dan peraturan atau kebijakan yang ditetapkan pemerintah Indonesia seperti PSBB dan PPKM Darurat menghambat dan memperlambat proses penagihan khususnya dalam pengiriman tagihan ke dealer atau customer sehingga pembayaran juga tertunda./In the midst of the conditions and situations that occur in the world caused by the covid-19 virus outbreak, the Indonesian government made new policies that affect the daily activities of the community including the company's operational activities. This company as one of the companies negatively affected by covid-19 must be able to survive for the company's future survival. For PT. Anugrah Cahya Sejahtera which is often known by the abbreviation PT. ACS engaged in transportation services (car expedition), receivables are a great source of income and have an impact on the company's revenue. Payment of bad receivables will affect a company's cash flow for working capital turnover also generates profits or profits. In this study aims to find out and analyze the effectiveness, efficiency, and econometrics regarding the billing cycle of PT. ACS based on the current circumstances through the implementation of management audits. This research method uses qualitative research with a case study strategy or commonly called CSR (Case Study Research) where researchers conduct an in�depth exploration of programs, events, processes, activities against one or more activities. The data analysis process uses qualitative analysis methods by comparing four elements in a management audit: conditions, criteria, causes, and consequences to find out the extent of management's success rate in managing company activities, especially in the company's billing cycle. The results of this study are obtained from the process or method of data retrieval conducted, namely interviews, observations, and documentation. Based on the process that has been done proves that there is less specific organizational structure and job description in the admin section, lack of completeness in internal documents, and regulations or policies set by the Indonesian government such as PSBB and PPKM Darurat inhibit and slow down the billing process, especially in sending bills to dealers or customers so that the impact on payments becomes delayed.

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