ANALISIS PIUTANG TERHADAP EFEKTIVITAS PENAGIHAN DAN DAMPAK PADA ARUS KAS DI PT. ANGKASA PURA SUPORT CABANG MANADO

Abstract

This study aims to analyze accounts receivable in relation to collection effectiveness and its impact on cash flow at PT. Angkasa Pura Suport, Manado Branch. The focus of this study is to evaluate how the annual increase in receivables affects the smooth collection
process and the company's cash stability in carrying out its operational activities. Data was obtained through interviews, direct observation, and documentation of the company's financial statements for the period 2022–2024. The analysis was conducted by
examining receivables ratios such as the Receivables Turnover Ratio, Average Aging of Receivables, Delinquency Ratio, and Collection Ratio, as well as observing cash flow from operational activities. The results indicate that collection effectiveness is not optimal. There has been an increase in receivables from year to year, including delinquent and bad debts, which contributes to disrupted cash inflow. Recommendations for the company include conducting regular and structured collections, reevaluating credit terms to customers, and strengthening the receivables recording and reporting system.