Analysis of Accounts Receivable System in Accounting

Companies often have difficulty collecting receivables from customers. If the internal control system is not implemented clearly and firmly, this will have an impact on the accumulation of receivables. Often receivables that are difficult to collect have a risk of uncollectible receivables which have an impact on reducing profits or profits. The method used in writing this article is library research, namely a method of collecting data by understanding and studying theories from various literature related to the research. The type of data used in this research is secondary data, namely data that comes from the results of existing data publications