ANALISIS PENGENDALIAN PIUTANG PT. KLM

The purpose of this research is to identify and evaluate the accounts receivable control system adopted by PT KLM. This conducted using qualitative methodology. There are both primary secondary data used. Using interview observation tactics obtain from store managers, cashiers, billing parties for publishing articles. investigation was done at KLM office in Lamongan, East Java. On basis findings, authors conclude that implementation internal less successful regulating its receivables, as indicated inadequate control, supervision, monitoring, risk assessment. Several external forces have contributed this. However, PT. KLM's knowledge, communication, environments adequate.