ANALYSIS OF BAD DEBTS IMPLEMENTATION IN ICT-BASED ACCOUNTING PRACTICES

Abstrak

during the author's internship in the finance department. Handling of bad debts is a significant challenge in managing company finances, especially in the digital era that demands efficiency and transparency. Previous studies have focused more on conventional approaches in recording and providing for bad debts, but there are still gaps in the use of information technology, especially the implementation of ICT (Information and Communication Technology)-based accounting systems in detecting and managing the risk of receivables systematically. This article aims to recommend the integration of ICT-based accounting systems in bad debt accounting as a modern solution that is adaptive to digital accounting needs. The method used is a descriptive case study at PT. Delta Art Star, with a qualitative approach through direct observation, documentation, and interviews with the finance department. The results of the study indicate that the use of ICT-based accounting software facilitates computations that are past due, automates bad debt accounting calculations, and presents more accurate and real-time financial reports. This implementation also encourages transparency and efficiency in the managerial decision-making process. Thus, the development of an ICT-based accounting system is a strategic solution in dealing with the problem of bad debts in trading companies. This research is expected to be a reference in strengthening information technology-based accounting policies in the MSME sector.