ANALISIS PROSES PENAGIHAN PIUTANG (STUDI PADA CUSTOMER MODERN TRADE PT UNILEVER INDONESIA TBK 2016 -2018)

GANJAR AJI PERMANA, Didi Achjari ,Prof.,Dr., M.Com,.Ak,.CA.,

2020 | Tesis | MAGISTER MANAJEMEN (KAMPUS JAKARTA)

Tujuan dari penelitian ini adalah untuk melakukan analisis proses penagihan piutang pada customer modern trade PT Unilever Indonesia Tbk (ULI) yang terjadi pada selama tahun 2016 2018. Proses penagihan piutang yang ada saat ini masih memiliki potensi timbulnya piutang tak tertagih di setiap tahunnya. Demi mengatasi hal tersebut, diperlukan adanya peningkatan proses penagihan piutang yang lebih efisien dan efektif, sehingga mengurangi kompleksitas yang ada. Namun, dengan adanya peningkatan tersebut, ada beberapa faktor yang perlu diperhatikan yaitu supply chain management, pengendalian internal atas siklus piutang, dan sistem informasi yang dapat menunjang peningkatan proses penagihan piutang. Ketiga hal tersebut membuat penulis merasa perlu dilakukan suatu analisis, analisis yang digunakan fish bone diagram untuk mengetahui akar permasalahan dan juga menggunakan kerangka PIECES untuk proses pembuatan sistem integrasi. Dari hasil penelitian menunjukkan bahwa ada dua hal yang dilakukan terkait analisis proses penagihan piutang kepada pelanggan. Hasil penelitian menunjukkan bahwa terdapat kekurangan jumlah karyawan dan belum terdapat sistem yang mampu digunakan untuk menjadi sumber data tunggal dari bagian logistik dan pelayanan pelanggan. Dari hasil tersebut diputuskan adanya penambahan karyawan dan dijalankannya sistem penunjang yang mampu memenuhi kebutuhan data evaluasi bagian logistik dan pelayanan pelanggan.

The purpose of this study is to analyze the process of collecting receivables at modern trade customers of PT Unilever Indonesia Tbk (ULI) that occurred during 2016 - 2018. The current process of collecting receivables still has potential for bad debt per annum. In order to overcome the issue, Improvement in the collection process for receivables that more efficient and effective was needed, thereby reducing the complexity. However, with this increase, there were several factors that need to be considered, namely supply chain management, internal control over the receivables cycle, and information systems that can support the improvement of the receivables collection process. These three things make the writer feel the need to do an analysis, analysis used by fish bone diagrams to find out the root of the problem and also use the PIECES framework for the process of making system integration. From the results indicate there were two things done related to the process of collecting receivables from customers. The results showed that there were a shortage of employees and there was no system that could be used to become a single source of data from the logistics and customer service departments. From these results it was decided by the addition of employees and the implementation of a support system that was able to meet the data needs of the evaluation of logistics and customer service

Kata Kunci : Fish bone diagrams, PIECES framework, Accounts receivable collection