ANALISIS PENGELOLAAN DAN KELAYAKAN PENERIMAAN PIUTANG PADA PROGRAM TJSL PENDANAAN UMK PETROKIMIA GRESIK

This study aims to analyze the management and feasibility of receiving receivables in the Micro and Small Business Funding Program (PUMK) of PT Petrokimia Gresik. The PUMK program is part of the company’s Social and Environmental Responsibility (TJSL) and functions as a revolving fund to support micro and small enterprises. This research uses a descriptive qualitative approach with data collected through observation, semi-structured interviews, and documentation involving TJSL managers and partner enterprises. Data were analyzed using triangulation through data reduction, presentation, and conclusion drawing. The findings show that management receivables are implemented through preventive, detective, and corrective measures. Preventive control includes partner selection based on the 5C principles, detective control through regular monitoring, and corrective control through receivable restructuring. However, bad debts are still influenced by partner characteristics and external business conditions, indicating the need for stronger continuous monitoring.