Bad debts are a problem that is still a concern of the Siak Regency Government today. Even though Siak Regency Government have made a billing effort; submission of receivables to PUPN; and write-off of account receivables, the LKPD for Fiscal Year 2020 still records bad debts with quite a significant value, especially bad debts from the Pemberdayaan Ekonomi Kerakyatan program (PEK). This w…