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Analisis Pengendalian Piutang pada Koperasi Unit Desa “Katu” Kecamatan Wagir Kabupaten Malang

Panul, Oktaviani Salina (2022) Analisis Pengendalian Piutang pada Koperasi Unit Desa “Katu” Kecamatan Wagir Kabupaten Malang. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Receivables are one type of bill or a form of accounting transaction that will be received by a particular
company or organization, in the form of cash. The formulation of the problem carried out in this study
is "How is the Control of Receivables carried out by the "KATU" Village Unit Cooperative, Wagir
District, Malang Regency in order to find out the Average Age of Receivables, Accounts Receivable
Turnover, Accounts Receivable Control, Accounts Receivable Collection Method, Accounts Receivable
Age Schedule, Method Allowance for Age Receivables, the stages of making an Age Receivable
Analysis. The purpose of this study is to analyze the control carried out by the "KATU" Village Unit
Cooperative, Wagir District, Malang Regency in order to find out the average receivables and Accounts
Receivable Turnover Rate. The object of this research was carried out in the "KATU" Village Unit
Cooperative, Wagir District, Malang Regency. This research method was carried out directly with
qualitative methods and interviews with the head of the "KATU" Village Unit Cooperative, Wagir
District, Malang Regency. The results of this study as a whole in the "KATU" Village Unit Cooperative,
Wagir District, Malang Regency that in conducting an analysis of receivables control has not been
effective or unstable. This is because the company is less careful or less than optimal in collecting
receivables. For this reason, it is hoped that there will be further improvement in control and control so
that things that cause losses to the company occur.

Item Type: Thesis (Diploma)
Additional Information: Oktaviani Salina Panul NIM: 19062000025
Uncontrolled Keywords: Control of Receivables and Accounts Receivable Turnover
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: fufu Fudllah Wahyudiyah
Date Deposited: 27 Mar 2025 04:39
Last Modified: 27 Mar 2025 04:39
URI: https://eprints.unmer.ac.id/id/eprint/4689

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