Optimalisasi Proses Eliminasi Piutang di PT ABM Investama Tbk Melalui Perancangan Worksheet Aging Account Receivable

Abstract

Eliminasi piutang merupakan tahap penting dalam konsolidasi laporan keuangan untuk menghapus saldo transaksi antar entitas. Proses ini di PT ABM Investama Tbk masih terhambat oleh penggunaan worksheet manual yang belum terintegrasi antar enam entitas anak dengan sistem dan format berbeda. Worksheet tersebut belum mengelompokkan piutang berdasarkan kategori transaksi dan relasi pelanggan. Permasalahan tersebut diatasi melalui perancangan sistem yang mampu mengintegrasikan data piutang dan menyajikan ringkasan aging per entitas secara otomatis. Penelitian ini menggunakan metode Software Development Life Cycle (SDLC) model waterfall. Hasil penelitian berupa worksheet aging account receivable berbasis makro Excel yang dirancang menggunakan Visual Basic Application (VBA). Sistem ini memiliki fitur pembaruan otomatis, impor data, dan ringkasan aging antar entitas. Penerapannya mampu mempercepat eliminasi piutang, mengurangi kesalahan rekonsiliasi, dan menghasilkan laporan konsolidasi yang lebih efisien dan akurat.

Intercompany receivables elimination is a crucial step in financial consolidation to remove balances from intra-group transactions. At PT ABM Investama Tbk, this process remains hindered by manual worksheets that are not integrated across six subsidiaries with varying systems and formats. The worksheet does not categorize receivables based on transaction type and customer relationship. This issue was addressed by designing a system capable of integrating receivables data and generating consistent entity-level aging summaries. This study employed the waterfall model of the software development life cycle. The result is an Excelbased aging account receivable worksheet developed using Visual Basic Application (VBA). The system includes automatic updates, data import, and interentity aging summaries. Its implementation helps accelerate the elimination process, reduce reconciliation errors, and produce more efficient and accurate consolidated reports.