ANALISIS PENGELOLAAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PT. PLN (PERSERO) ULP TOMOHON

Abstract

This study aims to analyze the impact of accounts receivable management on company liquidity at PT. PLN (Persero) ULP Tomohon. Proper accounts receivable management is considered capable of facilitating cash inflow and supporting the company's ability to meet its short-term obligations. The method used is a qualitative approach. Data were collected through interviews and field observations. The results of the study indicate that accounts receivable management has been carried out systematically and is quite well organized. The collection process is assisted by a digital system and internal procedures, but challenges remain in the form of late payments from customers. This has a direct impact on delayed cash inflow and affects the company's liquidity. Based on these findings, it is recommended that PT. PLN (Persero) ULP Tomohon improve customer understanding of payment obligations, conduct regular evaluations of problem receivables, and expand prepayment policies to avoid spikes in receivables.