ANALYSIS OF THE COMPANY'S POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES

The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems had not been integrated between units became one of they faced. This study aims to determine accounting information system on accounts receivable which is related its role in process sustainable development a company.The method used this qualitative - descriptive method. Data collection was carried out interview, observation documentation techniques. analysis means data reduction, representation, drawing conclusions.The results showed procedures at several companies different characteristics but remained same terms faced, especially during past Covid-19 outbreak where companies, both self-served government-owned, serious collecting their receivable. .Standard operating for are clear separated from existing functions have very complete job desk parts as well well-documented records can expedite condition strategic steps be taken generate cash inflows will ultimately improve company's financial performance able continue develop sustainably.