ANALISIS UMUR DAN KOLEKTIBILITAS PIUTANG PADA PROGRAM PUMK PT PETROKIMIA GRESIK TAHUN 2024

This study aims to analyze receivable aging, the level of receivable collectibility, as well as the inhibiniting and supporting factors affecting collectibility in the Micro and Small Bussines Funding Program (PUMK) of the PT Petrokimia Gresik in 2024. This research employs a mixed methods approach using quantitative and descriptive qualitative. Quantitative data were obtained from the 2024 TJSL Program Realization Report and analyzed using receivable aging analysis and collectibility calculations in accordance with the Regulation of the Minister of State Ownwd Enterprises (PER-1/MBU/03/2023). Meanwhile, qualitative data were collected through interviews with program staf and business partners to identify factors influencing receivable collectibility. The results indicate that although most receivables are classified as current, there are still problematic receivables that require further monitoring and management. The business capability of partners, economic conditions, and the effectiveness of guidance and collection efforts are the main determinants of receivable collectibility in the Micro and Small Business Funding Program (PUMK).