The Influence of Receivable Management System and Receivable Age List on the Performance of Finance Division CV Springsof Karunindo Abadi

Abstract

his research was carried out to be able to find out the effect of the account receivablemanagement system and aging schedule of account receivable on the performance of the
Finance Division CV. Springsof Karunindo Abadi. The research was conducted in the CV. springsof karunindo abadi which is located in the Tambun Bizhub Blok F1 Jl. SultanHasanuddin KM 41 No.2. The purpose of this research is to analyse whether the application of the account receivable management system and the aging schedule of account receivable on the CV. Springsof Karunindo Abadi has been appropriate. Ther esearch methods used are mixed methods, quantitative methods and qualitative methods. The subject of this research is the consumer and employee of CV. Springsof

Karunindo Abadi. Using purposive sampling techniques of 84 respondents, interviews, observations, and documentation, it could dig deeper into the information. The results of
quantitative research using SPSS program version 26.0 indicate that the account receivable management system (X1) and the aging schedule of account receivable (X2)
have a positive effect. This is demonstrated by the t test of the variable X1, which is 5,290 > t table 1,990 and the Variable X2 which is 3,565 > t Table 1,990. Based on the f
test where the value of f is 61,132 greater than the f table 3,109 and the determination coefficient result (R2), which if changed in the form of a percentage of 60,2% and the
remaining value of 39,8% is influenced by other variables not included in this studymodel. The findings of the qualitative method show that the account receivable management system and the aging schedule of account receivable play an important rolein the performance of the Finance Division