Irawati, RusdaNurjannah, Nurjannah2023-01-092023-01-092018-02-22https://repository.polibatam.ac.id/xmlui/handle/123456789/1383This research was held on PT Lintas Bintan Samudera (PT LBS), as subsidiary of PKM Group. The identifiable problem of PT LBS often occurs is arrears of account receivable. The purpose of this research is how to manage account receivable and evaluating account receivable’s policies that has been implemented on PT LBS, to decrease the total amount of account receivable. The conclusion from this research is recording PT LBS’s account receivable using fee system, which is for boosting the payment of accounts receivable and attracting the customers to buy more goods.idManajemen BisnisAkuntansiAccountingManajemen dan Ilmu yang BerkaitanIlmu EkonomiReceivableAccounts ReceivableThesis