Nur, Aulia Putri Firnanda (2024) Tinjauan Hukum Penyelesaian Piutang Macet Pada Pt. Sucofindo Cabang Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Currently, in the era of economic globalization and increasingly tight business competition, every company is required to compete fiercely and adapt, sometimes this adjustment requires the services of third parties. The third party here is a company that provides services to assist in standardization, inspection, reviewing, supervising and testing, which is desired by companies that need these services in order to increase the company's competitiveness. This is a service provided/carried out by PT. Sucofindo. As the first BUMN to provide these services, it is of course required to always provide optimal service to its customers. The main problem in this research is how to review the law for resolving bad debts according to Law concerning Limited Liability Companies at PT. Sucofindo Pekanbaru Branch, and what are the obstacles and solutions from PT. Sucofindo Pekanbaru Branch regarding clients with potential bad debts. The research method used for this research is Observational Research, namely research using a survey method, namely going directly to the research location to obtain primary data obtained through interviews. Meanwhile, the nature of the research used is analytical descriptive research, namely providing a clear and detailed description of an event that occurred regarding the legal review of settlement of bad debts according to Law concerning Limited Liability Companies at PT. Sucofindo Pekanbaru Branch. From the research results it can be concluded that the legal review of PT. Sucofindo Pekanbaru Branch, namely: in providing services on credit to clients of PT. Sucofindo Pekanbaru Branch made an agreement in the form of a Confirmation Order to the client so that PT. Sucofindo has proof and basis for collection. In order for billing to run smoothly, written and unwritten information is needed, the sources of the information must be clear, so that every incident or problem can be traced (Trace Back). PT's obstacles. Sucofindo Pekanbaru Branch in estimating bad debts when the receivables are over one year old. This is because, PT. Sucofindo Pekanbaru Branch has procedures for collecting receivables and procedures for settling bad debts which are regulated in the Directors' Decree which is summarized in the PT Accounts Receivable Management Procedure. Sucofindo. Next, the solution from PT. Sucofindo Pekanbaru Branch regarding clients who have the potential for bad debts is submitting receivables to PUPN/BUPN (State Receivables Affairs Committee/State Debt Affairs Agency) and then proposing to write off the receivables through a complete procedure.

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