CD Tesis

Analisis Pengelolaan Piutang Macet Program Pemberdayaan Ekonomi Kerakyatan (PEK) Dinas Perikanan Dan Peternakan Kabupaten Siak

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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 writing aims to determine the implementation and constraints in
managing bad debts at the Department of Fisheries and Animal Husbandry of Siak
Regency. This study uses a qualitative case study method. Data collection techniques
using document analysis, interviews and participatory observation. As many as four
civil servants involved in managing receivables became key informants in this study.
The data analysis model in this study follows the concepts given by Miles and
Huberman, namely data reduction, data display, and conclusion
drawing/verification.
The study’s results show that the management of bad debts has not been
carried out optimally due to various constraints, including bad quality receivables,
ineffective regulations, lack of human resources, and lack of facilities and
infrastructure. In order to improve the management of bad debts, it is hoped that
local governments can make new rules that cover the entire process of settlement of
receivables in a simpler but still accountable manner, that it is hoped that local
governments can re-establish a special team for settlement of accounts receivable
and a team for tracking collateral items.
Key Words : Accounts Receivable, Regional Receivables, Bad Accounts, Accounts
Receivable Management, Receivable Settlement.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246371

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246371

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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