%T Analisis Sistem Dan Prosedur Penagihan Piutang Penjualan Kredit Pada Pt Arta Boga Cemerlang %A Lastiana Hinal %X Researchers conducted research on accounts receivable collection systems andprocedures and credit sales at PT Arta Boga Cemerlang. The purpose of theresearch is to understand the system, receivable collection procedures and analyzewhat obstacles are experienced by PT Arta Boga Cemerlang. Descriptivequalitative method was used in the study. The types of data used are primary datain the form of interviews and secondary data in the form of documents. The resultsof the study stated that the accounts receivable collection system and credit sales atPT Arta Boga Cemerlang were ineffective because in 2023 there were still many baddebts so that PT Arta Boga Cemerlang experienced a significant increase in baddebts %D 2024 %I Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang %K Accounting System, Procedures, Credit %L pub4686 %O Lastiana Hinal NIM: 21062000018