Analisis Sistem Pengendalian Piutang dan Dampaknya terhadap Perputaran Piutang dalam Akuntansi Syariah

Abstract

The accounts receivable control system is a crucial aspect of financial management, especially in Islamic accounting. This study aims to analyze the accounts receivable control system and its impact on receivables turnover within the context of Islamic accounting. By using qualitative and quantitative research methods, this study examines various theories, research objectives, problem gaps, previous studies, and the novelty of this research. Data were collected through interviews, surveys, and case studies at several companies implementing Islamic accounting. The findings show that a well-implemented accounts receivable control system can improve receivables turnover and reduce the risk of uncollectible receivables.