ANALISIS PERLAKUAN PIUTANG TAK TERTAGIH PADA KOPERASI AMANAH UMAT SEJAHTERA KOTA JAMBI

Abstract

This study aims to analyze the factors causing uncollectible receivables at Koperasi Amanah Umat Sejahtera in Jambi City and its impact on the financial stability of the cooperative. Using a qualitative approach through interviews, observations, and documentation, this study found that there are several main factors that cause uncollectible receivables, namely weak credit analysis, members' inability to repay loans, and lack of supervision and follow-up in billing. The results of this study show that uncollectible receivables can have a significant impact on the cooperative's finances, such as decreased liquidity and potentially hindering business development. Therefore, this study recommends several strategies to improve more effective receivables management, such as improving creditworthiness assessment systems, strengthening billing policies, and educating cooperative members on good financial management. Thus, it is expected that the cooperative can improve its financial stability and achieve its organizational goals