ANALISIS PENGARUH PENAGIHAN PIUTANG RAGU-RAGU DAN PENGHAPUSAN PIUTANG RAGU-RAGU TERHADAP PENGENDALIAN SALDO PIUTANG RAGU-RAGU PT PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN UP3 MEDAN UTARA

Abstract

Latar belakang: This study aims to analyze the effect of doubtful accounts collection and doubtful accounts write-off on the control of doubtful accounts balance at PT PLN (Persero) UP3 Medan Utara. The research method used is a quantitative approach with associative nature. The population in this study were all doubtful accounts collection officers within UP3 Medan Utara, with a sample of 62 respondents taken using convenience sampling technique. Data collection techniques were carried out through questionnaires distribution. Data analysis used multiple linear regression with SPSS software. The results showed that partially, doubtful accounts collection had a positive and significant effect on the control of doubtful accounts balance. Doubtful accounts write-off also had a positive and significant effect. Simultaneously, both variables had a significant effect on the control of doubtful accounts balance. The conclusion of this study is that doubtful accounts collection and write-off have important roles in controlling the doubtful accounts balance. The implication of this study is expected to be evaluation material for the management of PT PLN (Persero) UP3 Medan Utara in improving the effectiveness of collection and accelerating the doubtful accounts write-off process,

Metode penelitian: The approach used in this research is a quantitative approach with associative characteristics. The quantitative method is a research approach that focuses on numerical data and statistical analysis to test hypotheses or answer research questions. This method uses structured instruments, such as questionnaires, to collect data that can be measured objectively.

Hasil penelitian: The results of the study indicate that the collection of doubtful accounts has a positive and significant effect on the control of doubtful account balances. This is evidenced by the increasing repayment of doubtful accounts from year to year at ULP Medan Timur and ULP Denai, and The write-off of doubtful accounts also has a positive and significant effect, although the process occurs very rarely because electricity bills are classified as state receivables, the management of which is strictly regulated by government regulations,

Kesimpulan: The management of PT PLN (Persero) UP3 Medan Utara needs to continuously improve the effectiveness of doubtful account