ANALISIS PERLAKUAN AKUNTANSI PIUTANG PADA PT. PEGADAIAN KANWIL V MANADO BERDASARKAN PSAK 71

Abstract

Accounting is at the core of a company's financial management, where receivables—the right to collect outstanding payments—play a crucial role. At PT. Pegadaian Regional Office V Manado, recording receivables from collateral auction results is highly important due to the high risks involved. If uncollectible receivables increase, the Allowance for Impairment Losses (CKPN) will expand, directly reducing net profit. Therefore, this research will analyze the accounting treatment of receivables at Pegadaian to ensure its conformity with Financial Accounting Standards (SAK) to maintain transparency and accountability.
This research adopts a descriptive qualitative approach to deeply examine the management, accounting treatment, and policies regarding receivables at PT. Pegadaian Regional Office V Manado. Data was collected through direct observation and experience, focusing on understanding the meaning and phenomena related to receivables without involving numerical measurements, in line with qualitative methodology.
Accurate receivable management is crucial for corporate transparency and decision-making. After analyzing the recording of customer receivables at PT. Pegadaian Regional Office V Manado, this research concludes that their accounting treatment of receivables is in accordance with PSAK 71: Financial Instruments, from recognition and measurement to presentation and disclosure in the financial statements.
Based on the analysis of the accounting treatment of receivables at Pegadaian Regional Office V Manado, it is recommended that the company remains consistent in applying SAK to facilitate the recognition, measurement, presentation, and disclosure of receivables. Additionally, excellent customer service should be a top priority to reduce the risk of uncollectible receivables. By implementing these recommendations, PT. Pegadaian Regional Office V Manado is expected to optimize its receivable management, thereby enhancing its overall financial efficiency, effectiveness, and accountability.