ANALISIS PENGELOLAAN PIUTANG PADA HOTEL SWISS BELINN MALANG

This study aims to analyze the effectiveness of accounts receivable management at Swiss-Belinn Malang in maintaining liquidity and operational profit stability amid increasingly intense competition in the hospitality industry. The research is motivated by the high proportion of receivables that have exceeded their due dates, particularly those aged over 90 days, which potentially increase the risk of uncollectible accounts and disrupt cash flow.This study employs a descriptive quantitative approach. Data were collected through documentation of credit sales and accounts receivable reports for the 2022–2024 period, as well as structured interviews with accounts receivable staff and the chief accountant. The analysis uses financial ratios, including Receivable Turnover (RTO), Average Collection Period (ACP), delinquency ratio, and collection ratio to evaluate the effectiveness of credit policies and collection activities.The results indicate that although there was an increase in the proportion of receivables in the 1–30 day category in 2024, the receivables structure remains dominated by the 30–60 day category and receivables over 90 days with a relatively significant percentage. This condition suggests that receivables management has not yet been fully optimized and that discrepancies still exist between the maximum 30-day credit policy and actual collection performance. The study concludes that strengthening internal controls, tightening credit selection procedures, and improving monitoring and collection effectiveness are necessary to reduce the risk of uncollectible receivables and enhance the hotel’s liquidity and overall financial performance sustainably.