ANALISIS STRATEGI PENGELOLAAN PIUTANG DALAM MEMINIMALKAN PIUTANG TAK TERTAGIH PADA PT. MANADO MEDIA GRAFIKA (TRIBUN MANADO)

Abstract

This study aims to analyze accounts receivable management strategies in minimizing uncollectible accounts receivable at PT Manado Media Grafika (Tribun Manado). Uncollectible receivables can have a negative impact on a company's cash flow and affect business sustainability, particularly in the mass media services sector. This study uses a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. The results of the study show that PT Manado Media Grafika has implemented several accounts receivable management strategies, such as a maximum 30-day payment term system, the use of a digital accounting system, and a gradual collection strategy. Additionally, the company conducts administrative evaluations before granting credit and completes supporting documentation as evidence of claims and audits. However, uncollectible receivables still occur, particularly from government agency clients due to bureaucratic processes, budget exhaustion, and lack of clarity from the client side. The findings indicate that interdepartmental coordination and credit risk assessment systems still need to be improved to mitigate the risk of default. The authors recommend strengthening the creditworthiness assessment system, training for the finance team, and developing an early warning system to detect problematic receivables. This study is expected to serve as a reference in developing effective receivables management strategies in the media sector and encourage companies to improve internal control over receivables.

Keywords: Strategy, Accounts Receivable Management, Uncullectible Accounts Receivable