Analysis of Factors Affecting Non-Current Receivables in Cv. Anugrah Alam Transport Company

The purpose of this study is to determine the factors causing non- performing receivables at CV. Anugrah Alam Transport. This research was conducted at CV. Anugrah Alam Transport and is descriptive innature. Qualitative analysis method was used as the data collection methodology. Based on the research results, it is found that (1) Non-performing receivableshave grown from 2020 to 2023. (2) Internal issues such as inadequate administrative procedures and credit supervision have a significant impact on the flow of non- performing receivables. (3) The existing credit granting system has not been implemented correctly and there is non-compliance with policies, including personnel disregarding or neglecting the company's credit granting policy. (4) Non-performing collections can be prevented if the system is operated carefully and effectively at CV. Anugrah Alam Transport.