Perlakuan Akuntansi Atas Kredit Bermasalah Pada Pt. Bpr Padat Ganda Sepanjang Sidoarjo

Lestari, Vianti Dwi (2017) Perlakuan Akuntansi Atas Kredit Bermasalah Pada Pt. Bpr Padat Ganda Sepanjang Sidoarjo. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

The Non performing loans are not a condition in which the customer is unable to pay the agreed obligations and may incur potential losses for the bank.The research is a qualitative descriptive research. This study to determine the treatment of problematic credit accounting on PT BPR Padat Ganda Sidoarjo solid in 2015-2016 year. Data collection methods used in this study is the documentation and direct interview, especially in the division of credit and accounting. Data analysis method used is comparative descriptive analysis. Based on research results show that PT. BPR PADAT GANDA Sidoarjo uses the Financial Accounting Standard Guidelines without Public Accountability (SAK ETAP) and Accounting Guidelines (PA) of BPR in its Accounting Practices Keywords : SAK ETAP and Non performing loans

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 25 Oct 2019 08:41
Last Modified: 28 Oct 2019 01:58
URI: http://eprints.perbanas.ac.id/id/eprint/5250

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