IPTEK FAKTOR-FAKTOR YANG MEMPENGARUHI PROSES PENYELESAIAN PIUTANG NEGARA OLEH PUPN DI KPKNL MANADO

Authors

  • Gabriela Thalia Wuwungan
  • Sanchia Darlene Rawis
  • Victorina Z. Tirayoh Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.2.02.2018.21640

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

Author Biographies

Gabriela Thalia Wuwungan

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Sanchia Darlene Rawis

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Victorina Z. Tirayoh, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi khususnya dalam bidang akuntansi keuangan, akuntansi manajemen, dan akuntansi pemerintahan.

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Published

2018-12-31

Issue

Vol. 2 No. 2 (2018): JIAM

Section

Articles

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