Analisis Penyebab Unbilled Invoice pada Perusahaan Pengolahan Limbah dengan Metode FMEA
DOI:
https://doi.org/10.22441/pasti.2026.v20i2.009Keywords:
Unbilled Invoice, Cash Flow, Business Process, Waste Treatment, FMEAAbstract
The company’s cash flow is one of the most important things in a business process. The reason is, that good cash flow can maintain financial stability so that the business can continue to run. The consequences of cash flow not running well can disrupt the financial cycle of a company. One of the reasons is because of unbilled invoices. This cause must be immediately identified and the problem resolved. A case study using the FMEA method was carried out to determine the cause of the unbalanced cash flow problem, and then solve the problem using the PDCA cycle. The hope from this research is that the percentage of unbilled invoices can decrease or even not occur in the future. The research results show that the average number of unbilled invoices has decreased from the initial percentage of 17% to 7%. It can be concluded that unbilled invoices, cause the unbalanced cash flow, and the method to restore the unbalanced cash flow is to reduce the percentage of unbilled invoices.
Downloads
References
Al-dalain, R., Beithou, N., Bani Khalid, M., Borowski, G., & Alsaqoor, S. (2024). Enhanced Approach for Prioritisation of Failures in Failure Mode and Effects Analysis under Uncertainty. Advances in Science and Technology Research Journal, 18(6), 259–265. https://doi.org/10.12913/22998624/192300
Asma, T. N. (2013). Pengaruh Aliran Kas dan Perbedaan antara Laba Akuntansi dengan Laba Fiskal terhadap Persistensi Laba. Universitas Negeri Padang.
Dahniar, T. (2022). Pengendalian Mutu Produk Pada Industri Komponen Sepeda MotorMenuju Zero Defect Untuk Mencapai Optimalisasi Manufaktur (T. Hidayati, Ed.). Pascal Books.
Hammer, M. (2015). What is Business Process Management? In Handbook on Business Process Management 1 (Vol. 1, pp. 3–16). Springer.
Hati, R. P., Mulyati, S., Armaini, H., Syafruddin, & Pasaribu, R. M. (2023). Analisa Faktor-Faktor Penyebab Piutang tak Tertagih pada PT Perusahaan Gas Negara Tbk Area Batam. Measurement: Jurnal Akuntansi, 17(2), 244–252.
Hidayat, T., & Saefulloh, A. (2022). Perawatan Carryroller Belt Conveyor C101 pada mesin Incinerator dengan Metode Fishbone Diagram di PT Fajar Surya Wisesa, Tbk. Jurnal Teknik Industri, 3(1), 47–52.
Indriantoro, N. (2003). Metodologi Penelitian Bisnis. Telkom University.
Jonny. (2025). Reducing an Indonesian Auto Part Production Cycle Time using the PDCA Approach: A Case Study. Engineering, Technology & Applied Science Research, 15(1), 19690–19694. https://doi.org/10.48084/etasr.7712
Julioneta, V., Suhartono, S., & Lie, A. A. (2026). Analisis Implementasi Failure Mode and Effects Analysis dalam Mitigasi Risiko Operasional pada Proses Valuasi Nilai Aktiva Bersih Reksa Dana di BNI Kustodian Services. Journal of Economic, Bussines and Accounting (COSTING), 9(4), 581–589. https://doi.org/10.31539/gqnk6849
Kementrian Lingkungan Hidup dan Kehutanan. (2015). Insenerasi Sampah. Sistem Informasi B3 Dan POPs.
Mobley, R. K. (2014). Maintenance Engineering Handbook (8th ed). McGraw-Hill Education.
PT Solusi Bangun Indonesia. (2023). Laporan Keuangan Konsolidasian 31 Desember 2022 dan 2021.
Putri, P. A. (2020). Penerapan Akuntansi Piutang Usaha pada PT. Indra Karya (Persero) Divisi Usaha Khusus dan Investasi.
Realyvásquez-Vargas, A., Arredondo-Soto, K. C., Carrillo-Gutiérrez, T., & Ravelo, G. (2018). Applying the Plan-Do-Check-Act (PDCA) Cycle to Reduce the Defects in the Manufacturing Industry. A case study. Applied Sciences (Switzerland), 8(11). https://doi.org/10.3390/app8112181
Saputro, Y., & Sigit Pramudyo, C. (2022). Analisis 5M (Man, Material, Machine, Money & Methode) dalam Pengembangan Teknologi Pertahanan di Indonesia (Studi Kasus: PT LEN Industri). Dalam Prosiding Seminar Nasional Aplikasi Sains & Teknologi (SNAST) 2022 Yogyakarta.
Sumarya, E., Irwan, H., & Nuraeni, B. E. (2026). Controlling Material Mismatch in Stamping Through Total Quality Management and The PDCA Approach. Jurnal Ilmiah Teknik Industri, 25(1), 105–114. https://doi.org/10.23917/jiti.v25i1.16538
Suryani, A., & Alfa, B. N. (2023). Analisis Kelayakan Proyek Pengelolaan Limbah Drilling Cutting di Perusahaan Manufaktur Semen. Jurnal Penelitian dan Aplikasi Sistem dan Teknik Industri (PASTI), 17(1), 90–99.
Swari, S. J., & Verawati, M. (2022). Faktor Penyebab Ketidaklengkapan Pengisian Rekam Medis Pasien Rawat Inap di Rumah Sakit. J-REMI : Jurnal Rekam Medik Dan Informasi Kesehatan, 3(4), 269–275. https://doi.org/10.25047/j-remi.v3i4.3256
Zurriah, R. (2021). Pengaruh Free Cashflow Terhadap Nilai Perusahaan. Jurnal Riset Akuntansi Dan Bisnis, 21(1). https://doi.org/10.30596/jrab.v21i1.6530
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal PASTI (Penelitian dan Aplikasi Sistem dan Teknik Industri)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.









