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This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

 This research is motivated by the problem of customer receivables that are delayed in payment, so that an accounting information system is needed as a means of control to ensure that the collection procedure runs effectively and efficiently. Using a qualitative descriptive method with observation, interviews, and documentation. The results of the study indicate that the Indihome and Indibiz collection procedures by the Billing and Payment Collection unit are in accordance with the company's SOP.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

The provision of credit facilities in its development will always require collateral. This is due to the necessity of the Law, as well as for the security of the granting of credit, in the sense that the receivables from the bank will be guaranteed by the existence of collateral. Credit more often accepts collateral objects in the form of immovable objects, one of which is land rights because it is easy and certain in its execution. The purpose of this study was to determine the procedure for realizing credit with land collateral at BRI Karanganyar Branch Office, BRI Karanganyar Branch Office's actions against loans that fall into the doubtful category, and how to resolve if the credit in the doubtful category decreases in quality to the bad credit category. The results of this study are the procedure for realizing credit with land collateral at BRI Karanganyar Branch Office.

This study aims to determine the implementation of accounting information system cash receipts from ship repair services at PT. Diving & Shipping Kodja Bahari (Persero) Shipyard Banjarmasin. The study was conducted from 12 November to 17 November 2017. In the research using qualitative descriptive data is a method that provides a systematic description of a state of research by collecting, recording, analyzing data that has been collected. The data collected in the form of: sentence, image and flowchart / system. Data collection techniques used in this study are observation, interview and documentation.The result of the research is that the company already has an organizational structure that separates each function. The document used has been made indupli cate, serial number printed and has been authorized by the authorities. Cashreceipts from reparations services are in accordance with the procedures /systemsthat apply But the cash receipt information system is still there is a lack of the absence of separation of tasks on the accounting department that specificallyhandles the receivables and journal sections. While the cash / part of receipt shouldbe sent to the company account. Because the company implements a non-cash payment system in accordance with the Directors' Decree on financial management mechanisms. All receipt activities, directly received by the Bank. Therefore there is no cash word in terms of acceptance of the repair service.