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Journal articles on the topic 'Accounting of receivables'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Putriana, Nabila, Yusri Hazmi, Siti Masyittah Fatar, and Novi Rahmawani. "Accounts Receivable Accounting System." West Science Accounting and Finance 2, no. 02 (2024): 150–57. https://doi.org/10.58812/wsaf.v2i02.1061.

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This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables. In this research, the library research method was used, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. The result is that qualitative research is carried out with a research design where the findings are not obtained thr

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2

Kemarska, Liliia. "THE FEATURES OF ACCOUNT RECEIVABLES ACCOUNTING AT COKE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 100–110. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232598pp100-110.

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The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence.

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3

Wardani, Intan Kusuma, and Devyanthi Syarif. "The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya." Journal of Accounting INABA (JAI) 2, no. 02 (2023): 74–87. http://dx.doi.org/10.56956/jai.v2i02.266.

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The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that

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4

Suwantari, N. L. M. Puri, I. M. Ariana, and P. Adi Suprapto. "Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 117–24. http://dx.doi.org/10.31940/jasafint.v3i2.2133.

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ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews,

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5

Bawani, Anak Agung Gek Sri, I. Gusti Ayu Astri Pramitari, and Ketut Nurhayanti. "The Analysis of Accounting Treatment of Account Receivable Based on PSAK No. 50 and PSAK No. 55 at PT Wahana Boga Nusantara." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (2021): 105–10. http://dx.doi.org/10.31940/jasafint.v4i2.105-110.

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The purpose of this study is to analyse and compare the accounting treatment of account receivable applied by PT Wahana Boga Nusantara with PSAK No. 50 and No. 55 revisied in 2014. This study uses descriptive data analysis techniques with a qualitative approach. The data collection method used is an interview with the Manager of the Financial Department and the Head of Account Receivable section on receivables accounting policy. The treatment of receivables accounting, non participant observations, and documentation with the documents used are financial position statements, profit and loss sta

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6

Amalia, Zahra Zafirah. "Analisis Akuntansi pada Piutang Usaha PT Asphalt Bangun Sarana Aspal Terhadap PSAK." Jurnal Bisnis, Manajemen dan Akuntansi 1, no. 2 (2025): 93–102. https://doi.org/10.70963/jbisma.v1i2.139.

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This journal article discusses the accounting treatment of trade receivables of PT Asphalt Bangun Sarana. PT Asphalt Bangun Sarana is a semi-manufacturing company in the asphalt processing industry. PT Asphalt Bangun Sarana makes sales to its customers, one of which is by credit sales, so that it will generate accounts receivable. PT Asphalt Bangun Sarana 's trade receivables consist of trade receivables from third parties and related parties. This analysis is carried out by checking the suitability of PT Asphalt Bangun Sarana 's accounting treatment related to recognition, measurement, record

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7

Seputri, Natasha Marnafa Setiawan, and Yayuk Nurjanah. "Tinjauan Pengelolaan Piutang pada PT. Sarana Cipta Unggul." Jurnal Aplikasi Bisnis Kesatuan 3, no. 1 (2023): 85–94. http://dx.doi.org/10.37641/jabkes.v3i1.1866.

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ABSTRACTReceivables are one component of assets that determine the smooth running of a company's operations. In the balance sheet reported in assets. Receivables are liquid current assets because they can be turned into cash immediately, namely within a maximum period of one year. In addition, the amount of company receivables in one period is generally quite material, so that the administration of the recording and presentation must be carried out properly, in accordance with the provisions stipulated in generally accepted financial accounting principles.The purpose of this review is to be ab

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8

Verbytska, V., and Ya Nasonenko. "MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Series: Economic science 7, no. 167 (2021): 23–27. http://dx.doi.org/10.33042/2522-1809-2021-7-167-23-27.

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The article examined the current state of planning financial obligations and noted the urgency of the problem of the existence of receivables. The urgency of the problem arises due to the presence of a significant share of receivables in the assets of enterprises. The emergence of a problematic issue is the reason for the search for new ways and methods of control over accounts receivable. The organization and methodology for accounting for receivables for goods is shown on the example of TOV "EMSS". We found out that most of the company's income comes from the sale of equipment for the road c

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9

BULKOT, Hanna, and Maryna KHUKALENKO. "Features of accounting and controlling accounts receivable on enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 1 (January 21, 2020): 6–9. http://dx.doi.org/10.37634/efp.2020.1.1.

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Introduction. In the course of business activities of the enterprise (operational, investment and financial) relations with various individuals and legal entities emerge inevitably. They include suppliers and contractors, buyers, customers, banks etc. Accounts receivable arise in the course of these relationships. The issue of receivables is relevant and important for the organization of accounting of each enterprise, especially in the current business environment in Ukraine. Receivables affect the economic activity of any organization in such a way that receivables that are not closed for a l

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10

Slesarenko, G. V., and T. D. Bobyleva. "ROLE OF ACCOUNTS RECEIVABLE IN ACCOUNTING (FINANCIAL) STATEMENTS." Bulletin of Udmurt University. Series Economics and Law 32, no. 4 (2022): 656–61. http://dx.doi.org/10.35634/2412-9593-2022-32-4-656-661.

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Receivables in the financial statements are an important element that reflects the amount of an organization's funds diverted from turnover, those that are expected to be received in the near future. At the same time, receivables differ in terms of maturity, quality and it is necessary to analyze them in order to understand what share of the total amount of debt will actually return to the turnover of the organization. For analysis, you need to set up the accounting and analytical collateral system so that the entire accounts receivable management system is tailored to the needs of the users o

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Gnatiuk, Taras, Vitalii Shkromyda та Nadiya Shkromyda. "Торговий кредит: окремі питання обліку та аналізу дебіторської заборгованості". Journal of Vasyl Stefanyk Precarpathian National University 11, № 2 (2024): 79–90. http://dx.doi.org/10.15330/jpnu.11.2.79-90.

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This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment. The authors explore theoretical and practical aspects of managing accounts receivable and methods to assess its impact on financial stability. Emphasis is placed on the theoretical justification for non-standard practices in accounting and analyzing trade credit as a separate asset, aiding in better risk identification of bad debts that affect enterprise viability. The study highlights that accounting entries for incom

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12

Dombrovskaya, E. N. "About recognition of accounts receivable as uncollectible and its write-off in accounting and tax accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 1, 2021): 6–14. http://dx.doi.org/10.33920/med-17-2111-01.

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The article discusses the features of classification and recognition of accounts receivable in the accounting of medical organizations belonging to public sector organizations. The problems of the article are particularly relevant due to the presence of receivables from almost all medical organizations. Based on the review of the existing regulatory framework, the procedure for recognizing receivables as doubtful and uncollectible, effective in 2021, is considered. The article also contains requirements for writing off uncollectible receivables in accounting and tax accounting. The material of

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13

Prayogo, Utomo, and Agnes Utari Widyaningdyah. "Developing accounts receivable accounting information systems for banks retention in real estate companies." Journal of Business and Information Systems (e-ISSN: 2685-2543) 4, no. 2 (2023): 128–40. http://dx.doi.org/10.36067/jbis.v4i2.142.

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Real estate companies have this specific retention account receivable due to revenue recognition. The problem was demands to maintain the reliability of receivable balances stated in the balance sheet and to provide comprehensive information on retention receivables for the collection management process. It is necessary to develop an accounting information system for the retention of account receivables at the company. This study aims to develop an Accounting Information system using the waterfall model of the SDLC method. The current system needs to be improved in supporting the reliability o

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14

Mamontova, Nataliya, and Tetyana Korniychuk. "FEATURES OF ACCOUNTING RECEIVABLES ACCORDING TO NATIONAL AND INTERNATIONAL STANDARDS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 21(49) (2021): 115–19. http://dx.doi.org/10.25264/2311-5149-2021-21(49)-115-119.

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The article highlights the features of accounting receivables at the enterprise based on a comparison of national and international standards. The authors identified conceptual problems in accounting receivables and clearly outlined the differences between national and international accounting standards. An explanation of the differences in the standards themselves as the basic regulations governing the reflection of receivables in accounting. The experience of foreign countries, in particular the United States, on the peculiarities of accounting receivables is also reflected. The concept of b

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15

Степаненко, О.І., та А.О. Бишовець. "Дебіторська заборгованість за продукцію (товари, роботи, послуги) в обліково-економічній системі підприємства". Науковий погляд: економіка та управління, № 3(83) (7 червня 2023): 179–87. https://doi.org/10.32782/2521-666x/2023-83-25.

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Calculations are a tool for regulating economic relations, especially in the part of accounts receivable. They are a component of the process of extended reproduction, formation and distribution of the social product. The article examines scientific approaches to the interpretation of the economic category "receivables". It has been established that scientists in the field of economics and enterprise management interpret receivables as: a monetary expression of the result of an economic transaction of a credit nature; a financial instrument arising as a result of economic relations. Accounting

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16

Hartani, Sri, and Alamsyah. "Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source." Formosa Journal of Multidisciplinary Research 1, no. 7 (2022): 1493–510. http://dx.doi.org/10.55927/fjmr.v1i7.1895.

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This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on

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17

Ilmayani, Nur Fitri, and Elfreda Aplonia Lau. "ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA." Research Journal of Accounting and Business Management 4, no. 1 (2020): 46. http://dx.doi.org/10.31293/rjabm.v4i1.4681.

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This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receiv

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18

Ahmadun Ludfi, Putri Laili Nur Malikha, and Dwi Ari Pertiwi. "ANALISIS PENERAPAN AKUNTANSI PIUTANG PADA KPRI BAHAGIA DEPAG KABUPATEN JOMBANG." ABIDUMASY Jurnal Pengabdian kepada Masyarakat 3, no. 2 (2022): 33–38. http://dx.doi.org/10.33752/abidumasy.v3i2.3341.

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Cooperative is a business activity carried out by a group of people to achieve common interests and achieve the welfare of its members. The accounting system is used in cooperatives to make managing the company easier. Koperasi Bahagia Depag Cooperative of the Ministry of Religion is a savings and loan cooperative that aims to achieve the welfare of its members. The main activity of this cooperative is savings and loans in the form of short-term and long-term, so that in its implementation it is necessary to have a receivables accounting system so that problems do not arise in its implementati

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19

Asqolani and Budi Mulyana. "The urgency of refining the accounting standards of state tax revenue and receivables." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 10, no. 2 (2024): 175–89. https://doi.org/10.28986/jtaken.v10i2.1615.

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Indonesia's Central Government Balance Sheet reflects substantial amounts of tax revenue and receivables, indicating the potential for significant state budget receipts. However, for the past 5 years, the audit report of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan, BPK) on the Central Government Financial Report (LKPP) has consistently identified accuracy issues of tax receivable balances. Accordingly, this study explores the accounting problems related to tax revenue and receivables within the Directorate General of Taxes (DGT) and proposes solutions how to improve

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20

Khomуn, Petro, Tetiana Nosko, Anastasia Koltutska, and Victoria Rymlyanska. "Theoretical aspects of accounting and analysis of receivables of the enterprise." Socio-Economic Problems and the State 25, no. 2 (2021): 413–20. http://dx.doi.org/10.33108/sepd2022.02.413.

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The activity of any enterprise is always accompanied by calculations, and this in turn leads to receivables or payables. The article presents a topical and complex issue of accounting – the theoretical aspects of analysis, research of receivables at the enterprise. Modern economic processes in the national macroeconomic environment require businesses to implement and search for progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires proper accounting of receivables for management decisions. A significant part of the company's a

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21

Andika, Cicilia, and Siti Sunrowiyati. "ANALISIS PERLAKUAN AKUNTANSI PIUTANG UNTUK MENILAI KEWAJARAN PENYAJIAN LAPORAN KEUANGAN." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 1, no. 1 (2017): 104–21. http://dx.doi.org/10.51289/peta.v1i1.206.

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Abstrak. Analisis Perlakuan Akuntansi Piutang untuk Menilai Kewajaran Penyajian Laporan Keuangan. Tujuan penelitian ini adalah untuk mengetahui bagaimana perlakuan akuntansi piutang dan cadangan kerugian piutang sehingga menunjukkan penyajian yang wajar dalam laporan keuangan dan sesuai dengan standar kualitas laporan keuangan. Metode studi kasus digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa 1) UD. Sinar Jaya menyajikan piutang sebesar nilai bruto piutang dan tidak membuat cadangan kerugian piutang untuk mengurangi resiko piutang tak tertagih pada suatu periode; 2) Piutang

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22

Ivankov, Volodymyr. "EXPERT INVESTIGATION OF ILLEGAL ACTIONS WITH RECEIVABLES OF A BUDGET INSTITUTION." INNOVATIVE ECONOMY, no. 2 (2023): 125–34. http://dx.doi.org/10.37332/2309-1533.2023.2.16.

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Purpose. The article is devoted to the problem of studying the accounting practice of reflecting the receivables of budget institutions, as an object of investigation with the participation of forensic economic experts. The relevance of the study is determined by the need for information support for pre-trial investigation requests, especially those where the budget funds aimed at payments for goods, works and services, which are classified as accounts receivable and all relevant transactions, are the object of the crime. Methodology of research. The research methodology included theoretical a

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23

Kunin, V. A., and S. G. Konkova. "The concept of quantitative accounting of factors of reduction of long-term accounts receivable cost." Economics and Management 29, no. 7 (2023): 823–32. http://dx.doi.org/10.35854/1998-1627-2023-7-823-832.

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Aim. To propose the concept of quantitative accounting of factors of long-term receivables cost reduction and to develop a methodical approach to the realization of the mentioned concept.Tasks. To identify the factors of cumulative decrease in the value of long-term receivables. To propose a methodology of its quantitative assessment for each of the factors. To study the sensitivity of cumulative decrease in the value of long-term receivables to changes in each of the factors.Methods. The research utilized a systematic approach to identifying and assessing the factors of long-term receivables

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24

Sidorenko, Oleksandr, Tetiana Klymenko, and Valentina Glivenko. "SEPARATE ASPECTS OF ACCOUNTING OF THE RECEIVABLES AND DOUBTFUL DEBTS RESERVE." Problems and prospects of economics and management, no. 3(31) (2022): 201–12. http://dx.doi.org/10.25140/2411-5215-2022-3(31)-201-212.

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In the article, a scientific approach to distinguishing (highlighting) the types of receivables for which accruel of the reserve for doubtful debts is possible, that allows for a reliable assessment of re-ceivables and the provision of complete, true and unbiased information to users of financial statements for decision-making is proposed. The relevance of the issue of distinguishing the types of receivables for which it is possible to ac-crue a reserve for doubtful debts is justified, and the need to develop and implement the detailing of the relevant sub-accounts of the next order to accumul

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25

Ivanova, T. N. "Accounting policy of receivables at construction enterprises." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 136–43. http://dx.doi.org/10.32347/2707-501x.2020.46.136-143.

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Analysis of existing approaches to the organization of accounting processes at the enterprise shows that an important element of the accounting policy of the construction company is to create approaches to accounting for receivables in the system of settlements with customers and its reflection in the financial statements. The formed accounting policy on receivables significantly affects the value of financial condition and performance of the enterprise. The purpose of the study is to analyze existing approaches to determining the accounting policy in terms of receivables, improving the

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Mordan, Ie, and A. Solomakha. "SYSTEMIC APPROACH TO ENTERPRISE DEBT MANAGEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2019): 70–79. http://dx.doi.org/10.21272/1817-9215.2019.2-9.

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The article is devoted to generalization of theoretical bases and practical recommendations on improvement of the system of receivables management in the period of fierce competition and intensive development of debt relations between enterprises. In order to build an effective system, the management object - receivables - has been studied in detail. The approaches to understanding the nature of accounts receivable and the author's definition of it are distinguished. Receivables are grouped according to different classification characteristics, which is primarily of practical importance, allow

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27

Gamasti, Millenia Tri, and Supatmi Supatmi. "Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia." Owner 7, no. 1 (2023): 644–55. http://dx.doi.org/10.33395/owner.v7i1.1236.

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This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020

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Březinová, Hana, and Pavel Štohl. "Conservative Accounting of Receivables." Český finanční a účetní časopis 2011, no. 3 (2011): 119–24. http://dx.doi.org/10.18267/j.cfuc.127.

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Huda, Haris Ihsanil. "Sistem Informasi Akutansi Data Pinjaman menggunakan Metode Umur Piutang pada PT. BPR Arthama Cerah." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 14, no. 1 (2021): 178–85. http://dx.doi.org/10.51903/kompak.v14i1.672.

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Loans or Receivables are a sizeable part of current assets and have an important influence on the survival of the company, to be able to manage receivables properly an information system is needed. The information system in question is to secure and control receivables from irregularities, errors, it is necessary to have a good information system for receivables. To control receivables can also use the aging method of receivables. With the management of the Loan Data Accounting Information System with the Age of Accounts Receivable Method, it will be easier to calculate the age of customer rec

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NECHAEVA, Marina L., Tat'yana N. KUTAEVA, and Ekaterina S. GUROVA. "Effective accounts receivable management." Finance and Credit 28, no. 1 (2022): 63–80. http://dx.doi.org/10.24891/fc.28.1.63.

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Subject. This article deals with the issues of effective management of receivables to ensure the financial sustainability of commercial organizations. Objectives. The article aims to study the concepts of receivables in the aspect of legal, accounting and economic approaches, analyze the methodology of accounts receivable management, and develop measures to manage it. Methods. For the study, we used analysis and synthesis, abstraction, generalization, and the economic analysis, statistical and economic methods. Results. The article presents methodological tools for managing receivables in orde

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Hasanah, Uswatun, Imelda Sari, and Nazma Riska Zhafiraah. "Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable." Research of Accounting and Governance 2, no. 2 (2024): 61–71. http://dx.doi.org/10.58777/rag.v2i2.141.

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The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one a

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32

Nurawaliya Fairin Oktavianita, Siwidiyah Desi Lastianti, and Yanna Eka Pratiwi. "Analysis of Application of Accounting Information Systems Receivable Billing In Increasing The Effectiveness of Cash Receiving In The Company." Journal of Economic, Accounting and Management Science (JEAMS) 4, no. 1 (2022): 44–65. http://dx.doi.org/10.55173/jeams.v4i1.37.

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The objectives to be achieved in this study are to find out the extent of the accounting information system for collecting receivables in increasing the effectiveness of cash receipts implemented by PT. Karunia Indah Delapan Expres. The following actions were done to reach the aims of this study are: 1. perform an analysis of the accounting information system on the collection of receivables applied by PT. Karunia Indah Delapan Express, 2. Analyze the accounting information system for collection of accounts receivable to see if it can support the effectiveness of PT. Karunia Indah Delapan Expr

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33

Gerasimova, L. "Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction." Auditor 7, no. 2 (2021): 39–50. http://dx.doi.org/10.12737/1998-0701-2021-7-2-39-50.

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Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.

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Cahyo, Hari, Henny Tri Astuti Kurnia Ningsih, and Farida Khairani Lubis. "PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN." JRAM (Jurnal Riset Akuntansi Multiparadigma) 8, no. 1 (2021): 9–17. http://dx.doi.org/10.30743/akutansi.v8i1.4059.

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PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accou

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OLADNICHUK, N. V., S. M. KONZEBA, and O. D. PODLUBNA. "RECEIVABLES ACCOUNTING: THE PROBLEMS AND THE WAYS TO SOLVE THEM." Herald of Kiev Institute of Business and Technology 42, no. 4 (2019): 64–68. http://dx.doi.org/10.37203/kibit.2019.42.10.

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In the accounting of a business entity, liabilities do not arise at the time of the conclusion of the contract, but after one of the parties envisaged in it the actions that result in receivables between contractors. Accounts receivable results in the withdrawal of funds from an enterprise's cash flow, which adversely affects its financial position. Delayed payments create mutual debt between the producers of the product and its consumers, which lead to arrears of internal and external payments. The rapid pace of inflation in the current economic space, the immobilization of a large part

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KIBYSH, Oleksandra. "Accounting and analytical system for settlement with receivables." Economics. Finances. Law 2/2025, no. - (2025): 56–59. https://doi.org/10.37634/efp.2025.2.12.

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The paper explores the issue of managing accounts receivable of Ukrainian enterprises under conditions of economic instability. It emphasizes the impact of accounts receivable on liquidity, solvency, and financial stability. The study analyzes the interpretations of the concept of accounts receivable provided by various authors and examines diverse approaches to its management. The primary causes of increasing accounts receivable are highlighted, including poor payment discipline among counterparties, inadequate monitoring, and insufficient accounting practices. The paper proposes key directio

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Babinska, Solomiia, and Andriy Boychuk. "SOME ASPECTS OF EFFECTIVE MANAGEMENT OF RECEIVABLES IN THE CONDITIONS OF UNCERTAINTY ENVIRONMENT." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 134–39. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-134-139.

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Accounting for receivables in modern realities is an important area of work, since the current financial condition of Ukrainian enterprises in recent years is characterized by it’s increase in the structure of assets, which leads to slowdown in the volume of payments. For this purpose, the article defines the essence of receivables and specifics it’s accounting in modern conditions. Conducted horizontal and vertical analysis of receivables by the number of employees by types of economic activity for 2021. As a result, we can say that almost 65% of all receivables in 2021 were accumulated at en

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Mantiri, Eirene V., and Richard T. Poluan. "Evaluasi Penerapan Metode Cadangan Kerugian Piutang dan Pengaruhnya terhadap Laporan Keuangan Hotel Sahid Kawanua Manado." Journal on Education 5, no. 3 (2023): 9339–45. http://dx.doi.org/10.31004/joe.v5i3.1740.

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Allowance for Loss Receivables is a method of writing off receivables indirectly. There are two assessments made in determining the amount of losses on receivables, namely based on the percentage of sales and the balance of receivables. The research method used in this study is descriptive analysis and the types of data used are qualitative and quantitative data. This research was conducted through the collection, processing, analysis and comparison of data based on accounting theory and its description. Based on the results of the study, Hotel Sahid Kawanua Manado in determining the amount of

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Demchenko, Tetyana. "ACCOUNTING AND ANALYTICAL SUPPORT FOR ACCOUNTS RECEIVABLE MANAGEMENT OF ENTERPRISES IN THE CONTEXT OF AUTOMATION." Economies' Horizons, no. 2(31) (May 19, 2025): 92–99. https://doi.org/10.31499/2616-5236.2(31).2025.330127.

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The article explores the specific features of accounting and analytical support for accounts receivable management in the context of the digital transformation of food industry enterprises. It is noted that in conditions of growing receivables and increased financial risks, the implementation of modern information technologies into accounting, analysis, and control processes is becoming increasingly relevant. The key directions for improving accounting processes through automated systems are identified. An analysis of the dynamics of accounts receivable over the past three years is conducted,

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Rofiudin, Muhammad, and Nurtjahja Juniarsa. "Model Pengembangan Sistem Informasi Akuntansi Piutang Untuk Jasa Perhotelan." SNEB : Seminar Nasional Ekonomi dan Bisnis Dewantara 1, no. 1 (2019): 9–20. http://dx.doi.org/10.26533/sneb.v1i1.407.

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This study aims to produce a design model of the Hotel Receivables Standard Operating Procedure (SOP) as the application of the Accounting Information System to improve effective internal control at PT Royal Orchid Garden in Batu City (ROG Hotel). This study uses a qualitative approach that leads to the case study method with the interpretive paradigm. Techniques for collecting data through interviews and studying documents relating to the flow of management of accounts receivable, especially related to sales services of hotel and restaurant rooms on credit. As well as making direct observatio

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Saleh, Erdha Nafayta Austin, Entar Sutisman, and Kartim Kartim. "Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control." Advances in Applied Accounting Research 2, no. 3 (2024): 196–210. http://dx.doi.org/10.60079/aaar.v2i3.314.

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Purpose: The purpose of this study is to investigate the implementation of a well-structured sales accounting information system in controlling company receivables at PT Tabi Anugerah Pharmindo. Research Design and Methodology: The research design includes an analysis of the characteristics of the COSO internal control system applied in credit risk management. The research methodology involved data collection through interviews and observations of the company's sales and accounts receivable collection processes. Findings and Discussion: The main findings of this study show that although the co

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Pratiwi, Esti Utami. "Procedure Recording And Billing Receivables : Case Study on CV. Putra Baja Krakatau." Review of Accounting and Taxation 1, no. 01 (2022): 47–61. http://dx.doi.org/10.61659/reaction.v1i01.133.

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    Purpose - In facing market competition, companies can actively build relationships or partner to entity other so that more easy for To do sale and get profit. On transaction credit, recording as well as billing accounts receivable is a vital aspect : payment accounts receivable outside the time limit will hinder current required company cash to support whole activities, other than that without good recording of accounts receivable, accounts receivable that have been circulated to customers are not is known amount by accurate. Company must pro-active in doing billing

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Isnayati isnayati. "PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGENDALIAN INTERN PIUTANG TAK TERTAGIH DENGAN METODE UMUR PIUTANG PADA BPR SEJAHTERA ARTHA SEMBADA." Jurnal Ilmiah Sistem Informasi 2, no. 2 (2024): 48–55. http://dx.doi.org/10.51903/juisi.v2i2.839.

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This research aims to determine the implementation of internal control in minimizing bad debts at BPR Sejahtera Artha Sembada Brangsong. The information system used is not yet effective. There is no customer data regarding late payment of receivables. The aim of this research is design. Accounting Information System for Internal Control of Receivables at BPR Sejahtera Artha Sembada Brangsong, with the benefit of making it easier for employees to check customer arrears who have not paid receivables in order to maximize collections. In accordance with the research objectives, this research was c

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Hurenko, Tamara. "Accounting information as the basis for development a receivables management strategy." Acta Academiae Beregsasiensis. Economics, no. 2 (December 22, 2022): 232–39. http://dx.doi.org/10.58423/2786-6742/2022-2-232-239.

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The accounting and financial system created at the enterprise must ensure its solvency and liquidity. We constantly need funds that can be quickly converted into money in time and at the lowest cost. The most liquid assets are cash due to which quick payment is made according to current settlements. Accounts receivable that are expected to be settled within 12 months after the reporting date are those assets that take some time to convert into available funds. Accounts receivable, its size at the enterprise, the conditions set by the company for its timely repayment by various debtors is the m

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Yahumaira, Cut Saidati, Yusri Hazmi, Sabila Alfaiza, and Aldo Kurniawan. "Evaluation of the Implementation of Credit Sales System Procedures." West Science Accounting and Finance 2, no. 02 (2024): 158–62. http://dx.doi.org/10.58812/wsaf.v2i02.1063.

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Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate fin

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Клычова, Guzaliya Klychova, Хамидуллин, and Zulfat Khamidullin. "CURRENT ISSUES IN MONITORING AND CONTROL OF RECEIVABLES." Vestnik of Kazan State Agrarian University 11, no. 1 (2016): 109–13. http://dx.doi.org/10.12737/19337.

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In this article the value of receivables as part of the system of cash payments the company, identified the main management and control issues, ways to solve them. To improve the methodology and the organization of accounting and control of cash payments and, in particular, accounts receivable, perhaps by identifying potential problems in the system of enterprise accounts and applying practical advice, Tags: accounts receivable management, commitment control, solvency, payment and settlement relations.

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Tkachuk, Lyudmila, and Chen Wenda. "THEORETICAL AND METHODOLOGICAL ASPECTS OF MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Innovation and Sustainability, no. 1 (April 18, 2023): 84–90. http://dx.doi.org/10.31649/ins.2023.1.84.90.

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The article summarizes approaches to determining the essence of receivables. It was determined that scientists consider the company's receivables in the following directions: as a part of products sold but not paid for by customers; as a form of lending by the company to its customers; as one of the elements of current assets financed by own or borrowed funds. The compliance of national accounting provisions (standards) with international standards of accounting and financial reporting was analyzed, common features and differences of accounts receivable were identified. An assessment of

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Aliev, Gadzhimurad R. "MODERN DEMAND OF MANAGEMENT OF RECEIVABLES AND PAYABLES AT THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/3, no. 122 (2022): 26–32. http://dx.doi.org/10.36871/ek.up.p.r.2022.02.03.004.

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Accounts receivable and accounts payable management is an effective tool for increasing the competitiveness of enterprises in today’s market conditions. Since the deferred payment, a commercial loan allows you to increase the number of customers, revenues and profits, while accounts payable attract additional resources to the company. Sometimes there is a situation of formation of overdue receivables and payables, and sometimes their share of the total amount of sales of goods and services is quite high. Therefore, with inefficient management of receivables and payables, poor-quality accountin

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BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writi

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Pasaribu, Nuraeni, Yusri Hazmi, Ririn Andriani, and Teuku Furqan Anbia. "Analysis of Accounts Receivable System in Accounting." Sciences du Nord Humanities and Social Sciences 1, no. 02 (2024): 40–43. https://doi.org/10.58812/snhss.v1i2.22.

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Companies often have difficulty collecting receivables from customers. If the internal control system is not implemented clearly and firmly, this will have an impact on the accumulation of receivables. Often receivables that are difficult to collect have a risk of uncollectible receivables which have an impact on reducing profits or profits. The method used in writing this article is library research, namely a method of collecting data by understanding and studying theories from various literature related to the research. The type of data used in this research is secondary data, namely data th

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