The Effectiveness of Account Receivable Work on the Smooth Handling of Receivables at Grand Hap Hotel Solo

Abstrak

This study aims to determine how the mechanism carried out by Account Receivable staff on the smooth
handling of receivables so that it can make a good contribution to hotel operational governance, especially in
increasing hotel revenue. The research method used in this research is a qualitative method of literature
study and field study by collecting relevant literature sources and conducting research in the field. While
the data collection techniques used are conducting interviews with the company, observing the company, and
documenting data obtained from internal companies. The results of the study found that the implementation
of handling and management of accounts receivable has been carried out in accordance with the job
description and standard operation procedure and in accordance with company objectives. Although there is
still something that is not optimal regarding the making of reminders to Guest Ledger that has exceeded the
credit limit limit, it cannot be implemented properly and further studies are still needed regarding the
application of the accounts receivable loss reserve method as an anticipation of losses incurred by
uncollectible accounts.