Scientific Works Application of Accounting for Uncollectible Receivables at UB. Karya Amanah Pakupatan Serang
Keywords:
o Uncollectible Receivables, o Accounting Application, o Accounting StandardsAbstract
Purpose – This study aims to find out how the Application of Accounting for uncollectible receivables in UB. KARYA AMANAH which is engaged in retail and financing.
Design/methodology/approach – The method used in this study is qualitative descriptive. The research was conducted during the period of January - March 2023. Interviews with informants were conducted in the second and third weeks of January 2023. The selection of informants is based on the ability to know related to the information in this study. The informant in this study is the finance staff at UB. KARYA AMANAH.
Findings – From the results of this study, it can be seen that the number of receivables that are past due at UB. AMANAH's work is still quite significant. The amount of UB's receivables. KARYA AMANAH that are past due are likely to be uncollectible due to various reasons from their customers. However, due to the recording of UB's receivables. KARYA AMANAH that have not followed accounting standards, the uncollectible receivables still always appear from year to year even though the possibility of being collected is very small.
Research limitations/implications – The company should make a reserve for receivables to assess the risk of the possibility of uncollectible receivables, and for receivables that are really uncollectible can be written off as a burden of receivables losses
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