Penyusunan Standar Operasional Prosedur (SOP) dalam Pengelolaan Piutang atas Penjualan dan Distribusi Iklan di PT XYZ

Abstract

Penelitian ini bertujuan untuk merancang Standar Operasional Prosedur (SOP) guna mengoptimalkan pengelolaan piutang dari penjualan dan distribusi iklan di PT XYZ. Pengumpulan data dilakukan melalui wawancara dan analisis dokumen, dengan pendekatan kualitatif deskriptif. Temuan menunjukkan masih adanya sejumlah kendala dalam pengelolaan piutang, seperti keterlambatan dalam penerbitan invoice, kurang efektifnya koordinasi antar unit kerja, serta belum tersedia kebijakan khusus terkait penanganan piutang bermasalah. Walaupun proses pencatatan piutang berjalan relatif baik, masih ditemukan kelemahan pada aspek penerapan sanksi kepada pelanggan, perencanaan penagihan, monitoring piutang jatuh tempo, dan pencatatan kerugian piutang. SOP yang dirancang dalam studi ini diharapkan dapat meningkatkan efisiensi pengelolaan piutang, menekan potensi kerugian, serta memperkuat stabilitas keuangan perusahaan. Dengan demikian, diperlukan penerapan prosedur yang lebih sistematis, terstandarisasi, dan dijalankan secara konsisten oleh seluruh pihak terkait.

This study aims to design a Standard Operating Procedure (SOP) to optimize the management of receivables from advertising sales and distribution at PT XYZ. Data were collected through interviews and document analysis, using a descriptive qualitative approach. The findings reveal several issues in the management of receivable, including delays in invoice issuance, ineffective coordination between departments, and the absence of specific policies for handling delinquent receivables.Although the receivables recording process is relatively well-managed, weaknesses remain in areas such as the enforcement of customer sanctions, collection planning, overdue receivables monitoring, and the recognition of bad debt losses. The proposed SOP is expected to improve the efficiency of receivables management, reduce potential financial losses, and strengthen the company’s financial stability. Therefore, the implementation of a more systematic, standardized, and consistently applied procedure is strongly recommended.