Open AccessIPTEK FAKTOR-FAKTOR YANG MEMPENGARUHI PROSES PENYELESAIAN PIUTANG NEGARA OLEH PUPN DI KPKNL MANADO
Author(s) -
Gabriela Thalia Wuwungan,
Sanchia Darlene Rawis,
Victorina Z. Tirayoh
Publication year - 2018
Publication title -
jurnal ipteks akuntansi bagi masyarakat
Language(s) - English
Resource type - Journals
eISSN - 2684-7426
pISSN - 2614-7378
DOI - 10.32400/jiam.2.02.2018.21640
Subject(s) - accounts receivable , debtor , obligation , settlement (finance) , business , debt , collateral , database transaction , accounting , state (computer science) , creditor , agency (philosophy) , business administration , finance , payment , political science , mathematics , database , computer science , law , algorithm , philosophy , epistemology
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