Accounts Receivable Management Strategy in the Marketplace Yanah
Doctoral Student of Departement of Accounting, Universitas Airlangga
Abstract
Accounts receivable is an account contained in the balance sheet that cannot be eliminated because on the one hand it is very useful to increase sales volume, but on the other hand it can cause the company to collapse if the amount of bad debts is very large and must be written off, so good receivables management is needed. The purpose of this study is to find out how the receivables management strategy carried out by the shopee marketplace or known as shopee paylater. The population in this study is online stores found in shopee that use shopee paylater facilities, sampling techniques using purposive sampling. The independent variable uses receivables turnover, income per day, the average amount of receivables, with the mediating variable of the receivables circulation life cycle and the dependent variable is the receivables repayment rate. The analysis tool uses the Structure Equation Model (SEM). The results of the study found that the turnover of receivables did not affect the level of receivables repayment, while the income per day and the average amount of receivables had a positive and significant effect on the level of receivables repayment both directly and through the variable life cycle of receivables circulation
