ANALISIS FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA KOPERASI SERBA USAHA DESA SITORAJO KARI KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI PADA TAHUN 2010 - 2017

Abstract

This study aims to analyze the internal factors and external factors causing uncollectible receivables in the Cooperative Multipurpose Cooperative Sitorajo Kari Village, Kuantan Tengah District, Kuantan Singingi Regency. The data of this study were obtained from direct (primary) interviews with the Sitorajo Kari Village Multipurpose Cooperative and several documents. The research findings show that the internal factors causing uncollectible receivables in the Sitorajo Kari Village Multipurpose Cooperative are the negligence of the creditors to comply with the credit agreement that has been confirmed, too easy to provide receivables because there is no clear benchmark of wealth standards, the weakness of the company detects the emergence Bad debts include detecting the direction of development of service user cash flow or existing debtors. While the External Factor is the decline in the economic condition of the company due to the deterioration in general economic conditions and / or the business sector in which they operate, the bad character of the debtor (which originally planned to not repay the receivables).