@thesis{thesis, author={Rachmawati Vira}, title ={Pencatatan Piutang Usaha Tempe Bapak Raseno}, year={2023}, url={http://eprints.perbanas.ac.id/11648/}, abstract={This tempe business was founded by Mr. Raseno in 2009 with a focus on selling tempe in the Surabaya area. With approximately 3 years of experience, he previously only sold them to neighbors and finally went to markets. The problem with Pak Raseno Tempe Business lies in the Receivables Accounting System which is still weak, giving rise to the risk of errors in recording and billing. This research aims to find out whether the application of Receivables Recording in Pak Raseno's Tempe Business is in accordance with accounting procedures. The research method used is descriptive analysis, with data collection techniques using observation, documentation and interviews. The results of the research show that Mr. Raseno's Tempe business in carrying out Receivables Recording is not in accordance with existing procedures. Keywoard: Registration of Business Receivables For Tempe Mr Raseno} }