PKM Analisis Tabel Umur Piutang Untuk Menghitung Cadangan Kerugian Piutang

Authors

  • Dina Satriani 08121203769
  • Ali Faozin
  • Helmi Ilham
  • Ade Hendriani

DOI:

https://doi.org/10.47926/sjpkm.2026.5.1.16-21

Keywords:

Keywords: Aging Analysis of Receivables, Allowance for Doubtful Accounts, Receivables

Abstract

PT KPC is a company engaged in the service sector that serves the delivery of letters and goods both domestically and internationally. Allowance for doubtful accounts is a method of writing off receivables by determining the estimated loss of receivables in each period in order to determine how much funds must be reserved for the company's receivables activities and minimize the amount of uncollectible receivables. This study aims to determine and understand how to calculate the new allowance for doubtful accounts and to find out how to create a list of receivables aging analysis and its recording at PT KPC. The descriptive data collection method uses observation, interview and literature study data collection techniques. This calculation process is seen from the receivables report in 2023, then calculated using the estimated loss method based on the analysis of receivables aging. The results of the study indicate that bad debts amounted to Rp 646,354,747, bad debt expense amounted to Rp 306,300,658, and the allowance for doubtful accounts amounted to Rp 180,855,316. ​​After calculating the allowance for doubtful accounts based on the aging analysis, the allowance for doubtful accounts in 2024 was Rp 125,445,342.

 

Keywords: Aging Analysis of Receivables, Allowance for Doubtful Accounts, Receivables

Author Biography

Dina Satriani, 08121203769

lecturer, entrepeneur, wife and mother

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Published

07-05-2026

How to Cite

Satriani, D., Ali Faozin, Helmi Ilham, & Ade Hendriani. (2026). PKM Analisis Tabel Umur Piutang Untuk Menghitung Cadangan Kerugian Piutang. Sevana: Jurnal Pengabdian Kepada Masyarakat, 5(1), 16–21. https://doi.org/10.47926/sjpkm.2026.5.1.16-21

Issue

Vol. 5 No. 1 (2026): Sevana Volume 5 No. 1, Mei 2026

Section

Articles

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Copyright (c) 2026 Sevana: Jurnal Pengabdian Kepada Masyarakat

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