ANALISIS PENGENDALIAN PIUTANG TERHADAP PENAGIHAN PIUTANG ARUS KAS PT.COWELL DEVELOPMENT TBK

Abstract

This study aims to analyze the control of receivables on the collection of cash flow
receivables at PT.Cowell Development Tbk. The data analysis technique used in
this research is descriptive qualitative method. Qualitative descriptive analysis is
a data analysis technique that is done by collecting data, clarifying data,
explaining and analyzing so that it provides information and images that are
appropriate to the problem being faced or researched. Sources of data in the
study used are secondary data sources and primary data. From the results of the
study show that the control of receivables is the billing process with a long time to
the bills that are due. PT. Cowell Development Tbk must be more active in the
collection of receivables so that the balance of the amount of receivables is not
too large so that it will affect the effectiveness of cash flow.