ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PIUTANG TIDAK LANCAR PADA PERUSAHAAN CV. ANUGRAH ALAM TRANSPORT

Muhammad Qudu'a Aksafani. 2024. Analysis of Factors Affecting Non�Performing Receivables at CV. Anugrah Alam Transport, supervised by Dara Ayu Nianty and Indrawan Azis.
The purpose of this study is to determine the factors causing non�performing receivables at CV. Anugrah Alam Transport.
This research was conducted at CV. Anugrah Alam Transport and is descriptive in nature. Qualitative analysis method was used as the data collection methodology.
Based on the research results, it is found that (1) Non-performing receivables have grown from 2020 to 2023. (2) Internal issues such as inadequate administrative procedures and credit supervision have a significant impact on the
flow of non- performing receivables. (3) The existing credit granting system has not been implemented correctly and there is non-compliance with policies, including personnel disregarding or neglecting the company's credit granting policy. (4) Non-performing collections can be prevented if the system is operated carefully and effectively at CV. Anugrah Alam Transport.