Iptek Faktor-Faktor Yang Mempengaruhi Proses Penyelesaian Piutang Negara Oleh Pupn Di KPKNL Manado

Abstract

Accounts receivable is an accounting transaction for billing consumers who are indebted to a company, an organization, or maybe to someone for goods or services that have been obtained through sales. This State's receivables occur when a person, entity or company enters into an agreement in the form of the obligation to pay to the state or body formed by the state. Management of state receivables, in the initial stages, is settled first by each institution / agency or resolved on its own internally. If the management has been handled internally but is not successful, then the receivables must be submitted to the state receivables management committee for follow-up. Procedure for managing accounts receivable is part of the process of settlement of accounts receivable. The management of this State receivable is carried out if the debtor institution or agency cannot be resolved internally. There are factors that influence and even hamper the completion of the process, including: (1) incomplete data from the debt guarantor, (2) no collateral, (3) efforts from debt insurers are not running well.Keywords : State Receivables, PUPN

Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

“…The result of this research is that the management of accounts receivable at PT Bank BRI is already good, but it is necessary to increase supervision in the management of accounts receivable by using the 5 Cs (Character, Capacity, Capital, Collateral and Condition). Wuwungan et al [7] which conducts research into the factors that influence the process of settlement of accounts receivable by State Assets and Auction Service Office in Manado. The research method used is the method of application of science and technology with data collection by means of interview.…”