Analysis of factors affecting bad debts

The purpose of this study is to find out what factors cause bad debts. results show that from the accounts receivable report. amount debts very high and continues increase. are internal in form weak credit administration systems, supervision information systems irregularities or fraud committed during implementation process. Where rules, standards, procedures have been established not carried properly. In addition factors, external also number debts, where these caused by a decline economic conditions, business failures occupied, partners who run away, causing be quite high.