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ANALISIS PENERAPAN MANAJEMEN RISIKO TERHADAP PIUTANG TAK TERTAGIH BENGKEL REKANAN (STUDI KASUS BENGKEL AUTO LOOK WAHANA TATA)

GINAS AULIA PERTIWI

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Title ANALISIS PENERAPAN MANAJEMEN RISIKO TERHADAP PIUTANG TAK TERTAGIH BENGKEL REKANAN (STUDI KASUS BENGKEL AUTO LOOK WAHANA TATA)
Author GINAS AULIA PERTIWI
Abstract Penelitian ini bertujuan untuk menganalisis penerapan manajemen risiko terhadap piutang tak tertagih bengkel rekanan. Manajemen risiko yang dimaksud adalah menghitung frekuensi dan besaran dari kerugian perusahaan dalam kurun waktu lima tahun terakhir agar dapat diketahui status risiko rendah, risiko sedang dan risiko tinggi pada perusahaan tersebut. Setelah diketahui status risiko tersebut maka akan dilakukan mitigasi risiko yang tepat agar tidak terjadi kerugian yang diakibatkan beberapa faktor seperti piutang, karyawan merangkap pekerjaan dan sebagainya. Perusahaan bengkel yang menjadi tempat penelitian adalah bengkel Auto Look yang beralamat di Jl. Jendral Ahmad Yani No.50, Jakarta Pusat. Teknik analisis menggunakan teknik analisis pemetaan risiko dan teknik wawancara sebab – akibat atau Seven Why. Dari hasil analisis ditemukan bahwa bengkel Auto look pernah berada di status risiko tinggi, sedang dan rendah. Hal itu disebabkan oleh piutang yang tidak tertagih dalam kurun waktu yang cukup lama. Piutang tak tertagih tersebut dikarenakan kurangnya dokumen penagihan seperti foto epoxy, surat puas dsb. Kata kunci: manajemen risiko, piutang tak tertagih, dan bengkel rekanan.
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