ANALISIS FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA SMA IT IMAM SYAFI’I NONGSA BATAM

Abstract

For financial problems, especially in terms of accounts payable, this institution still needs to improve even better so that the existence of this institution continues to grow. The problem currently being faced is about the factors that cause uncollectible accounts at this institution. The purpose of this research is to provide advice and input to this institution regarding uncollectible accounts. The research method that the writer made is descriptive qualitative, in which with this method the writer collects data from internal and external. Data collection includes distributing questionnaires or interviews with debtors, observing data on receivables in the form of payment history. The conclusion from the results of this study is that in handling receivables the institution must be serious and committed so that the debtor thinks of the risk if he has too much debt. And it is also necessary to have a special section or staff who really master this matter so that the billing to the debtor is quickly resolved properly.