Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ)
Komang Intan Cahyani Devi
Universitas Pendidikan Ganesha
Decision Sciences, Operations Research & Management

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Efektivitas Pengendalian Piutang Untuk Mengantisipasi Terjadinya Piutang Tak Tertagih Pada Hotel Melia Bali Pada Tahun 2020-2022 Komang Intan Cahyani Devi; Ni Made Suci; I Nengah Suarmanayasa
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7052

Abstract

aims to analyze the effectiveness of receivables management in minimizing the risk of uncollectible accounts that impact the financial stability of the hotel. The study employs the COSO framework, encompassing five key elements: control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate significant challenges in receivables management at Hotel Melia Bali, as reflected in the increasing value of uncollectible accounts over the years. In 2020, the proportion of uncollectible accounts to revenue reached 6.71%, rising to 7.94% in 2021, and surging to 11.37% in 2022. Analysis reveals that although revenue increased, receivables management was suboptimal, highlighting the need for improved control systems. The implications of this research include the necessity for stricter credit policies, optimization of collection procedures, and continuous monitoring of receivables. With more effective receivables management, Hotel Melia Bali is expected to enhance operational efficiency and maintain financial stability
Co-Authors I Nengah Suarmanayasa Ni Made Suci