Analisis Pengendalian Piutang Tak Tertagih Terhadap Tunggakan Pembayaran Rekening Air Pelanggan Perusahaan Umum Daerah Air Minum Tirta Dharma Purabaya Kabupaten Madiun

This study aims to determine the effect of uncollectible accounts receivable control on the arrears of customer water bill payments at PERUMDAM Tirta Dharma Purabaya, Madiun Regency. The research method used is descriptive with a quantitative approach, and the data analysis includes financial ratios such as receivables turnover ratio, arrears ratio, and collection ratio. The data used aresecondary data from 2022 to 2024. The results of the study indicate that receivables control affects the level of arrears, although its effectiveness is not yet optimal. The arrears ratio remains at 11% and the collection ratio at 89%. This indicates that the company needs to improve its collection policies and apply stricter sanctions to reduce uncollectible accounts.