Membangun Hubungan Pelanggan Jangka Panjang Melalui Manajemen Piutang Usaha di PT XYZ

Authors

  • Tan Juan Michael Manajemen, Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia, Indonesia
  • Susmono Widagdo Manajemen, Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia, Indonesia

DOI:

https://doi.org/10.51903/kompak.v19i1.3650

Keywords:

Manajemen Piutang Usaha, Kinerja Hubungan Pelanggan, Orientasi Tenaga penjualan

Abstract

This research aims to explore and evaluate the integration between accounts receivable management practices and customer relationship performance at PT XYZ. To date, the primary challenge for the company in controlling credit risk is not merely ensuring that payments are received from debtors, but also maintaining the customers' willingness to continue credit transactions in the future. However, a gap often occurs where the collection function operates rigidly, neglecting the role of the sales force's relationship orientation as a mediator. Utilizing a descriptive qualitative method, this study gathered data through in-depth interviews with all Heads of Departments including Finance, Sales, Marketing, and Operations supplemented by observation and documentation studies. The findings reveal that internal control over accounts receivable at PT XYZ has not been effectively integrated with efforts to sustain customer relationship continuity. There are three key findings identified: first, the existence of rigid functional silos between the Finance Department, which prioritizes cash flow, and the Sales Department, which focuses on expansion; second, the reluctance of the sales force to engage in the collection process due to concerns about damaging their rapport or professional image with clients; and third, credit approval analysis policies that still overlook the "Character" aspect of customers and their long-term relationship history. The study concludes that such managerial rigidity risks stifling future profit potential. Consequently, it is recommended that PT XYZ adopt a holistic credit policy and empower its sales force as diplomatic facilitators within the collection process to strike a balance between financial discipline and customer satisfaction..

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Published

2026-07-27

How to Cite

Membangun Hubungan Pelanggan Jangka Panjang Melalui Manajemen Piutang Usaha di PT XYZ. (2026). Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 19(1), 200-209. https://doi.org/10.51903/kompak.v19i1.3650

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