Perlakuan Akuntansi Pada Pencairan Kredit Multiguna Fiktif Yang Terjadi Di Bank Jatim

Islamiar, Aulia Nur (2017) Perlakuan Akuntansi Pada Pencairan Kredit Multiguna Fiktif Yang Terjadi Di Bank Jatim. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

Bank is business entity that collects public funds of savings and distribute it in the credit or the other forms in order to improve the standard of living the society. The main function of banks is to collect, channel public funds, and intermediary traffic payments in this country. The types of banks are Central Banks, Commercial Banks, and Bank Pekreditan Rayat (BPR). In my research I will discuss about the Regional Government Bank in East Java,called Bank Jatim Branch Malang. Especially the problem happened in Bank Jatim two years ago is the disclosure of fictitious customers pretend as government employees (PNS). The purpose of my research is to find out how the fictitious customers entry in Bank Jatim, and to increase my insight as a researcher about credit funds in the bank especially in Bank Jatim. I used two method in my research, observation and interview. Observation from economic books, and especially about banking books. Interview I did with one of the credit officers at Bank Jatim branch Malang. The result of my research, fictitious customers can enter because at the time of disbursement of credit funds the bank did not check directly (on the spot) and the bank has not run the BKN system (Badan Kepegawaian Nasional) perfectly. Keywords: bank jatim, credit, fictitious customers

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 25 Oct 2019 08:41
Last Modified: 25 Oct 2019 08:41
URI: http://eprints.perbanas.ac.id/id/eprint/4251

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