ANALISIS PIUTANG TAK TERTAGIH PADA PT ASTRA CREDIT COMPANIES CABANG SAMARINDA

Annisa Rahmah 1 Elfreda Aplonia Lau2 Sunarto3

Abstract


The research aims to profitably analyze the amount of bad debts and the factors that cause bad debts at PT Astra Credit Companies Samarinda Branch from 2019 to 2021.

This research is a type of descriptive research using primary data. The data analysis technique in this study is the analysis of bad debts and arrears ratios.

The results of this study indicate that the uncollectible accounts of PT Astra Credit Companies Samarinda Branch over the last 3 years have exceeded the capacity above by 3%, which means they are included in the Unreasonable category. From the results of testing the hypothesis, it was found that uncollectible accounts at PT Astra Credit Companies Samarinda Branch were more than 3% than expected and the cause of bad debts was due to internal and external factors, one of which was internal factors, namely the lack of selectiveness in the creditworthiness process. and external factors caused by the debtor himself where the unit is transferred to another party and only on behalf of the beginning.


Keywords


Uncollectible Accounts, Internal Factors, External Factors

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DOI: https://doi.org/10.31293/jma.v13i3.8139

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