Maya Sari Tampubolon


PDAM Tirta Pakuan
Bogor City is a regional company that provides services to
the public drinking water form the city of Bogor. Sales of
water is a key element because by selling the company to
earn a prot. One of the activities to increase prots is to
provide facilities to the buyer in the form of payment de-
lays. For buyers, this transaction will lead to debt, while
the Seller will cause the receivables. Given the risk of un-
collectible accounts receivable the company must manage
well. The purpose of scientic writing is to nd out the
estimated bad debts on PDAM Tirta Pakuan Bogor using a
backup method based on aging analysis of accounts receiv-
able and the percentage of sales. PDAM Tirta Pakuan is
appropriate in determining the estimated loss is by using
accounts receivable aging analysis of receivables amount-
ing to Rp 264,747,875.2 and the percentage of sales of Rp
270,006,112.3. However, control of accounts receivable at
PDAM Tirta Pakuan less eective. This is evident from
the many customers who have not paid the water and re-
ceivable losses increased in 2006 to the year 2007 are to be
abolished in 2008 and 2009.

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