Penerapan Sistem Akuntansi Terhadap Pemberian Kredit Multiguna Pada Bank Pembangunan Daerah Jawa Timur Cabang Pembantu Undaan Surabaya

Dewi, Tarisya Rachma (2022) Penerapan Sistem Akuntansi Terhadap Pemberian Kredit Multiguna Pada Bank Pembangunan Daerah Jawa Timur Cabang Pembantu Undaan Surabaya. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Banking has a very important role in improving the economy in Indonesia because it facilitates and facilitates various economic sectors in Indonesia. Credit is the provision of funds, based on an agreement or loan agreement between a bank and another party that requires the borrower to repay the debt after a certain period of time with interest. The purpose of this study was to determine the application of the accounting system to the provision of multipurpose credit at the Regional Development Bank of East Java, Surabaya Undaan Sub Branch. The research method used is descriptive qualitative research. Qualitative data analysis technique is a data analysis process that is carried out by outlining the results and then describing them based on the theoretical basis that has been compiled. The results of this study are the application of accounting systems there are 4 kinds, namely procedures for granting multipurpose loans, functions related to granting multipurpose loans, documents used when granting multipurpose loans and accounting records used when granting multipurpose loans. The procedure for granting multipurpose credit at Bank Jatim Capem Undaan there are 5 stages that must be carried out, namely: the credit application stage, credit analysis stage, credit application decision, credit application rejection and credit disbursement process. There are 3 functions involved in providing credit, namely administrative functions, billing functions and teller functions. There are 6 documents used when granting credit, namely credit application forms, loan cards, letters of approval for granting credit, letters of refusal to grant credit, credit agreements and disbursement notes. The accounting records used when granting credit at Bank Jatim use many systems such as checking BI Checking data, inputting application data for analysis, approval and disbursement and checking debtor accounts through the system. Keywords: Accounting system, Credit, Qualitative

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Accounting Diploma > Practice Working Report
Depositing User: TARISYA RACHMA DEWI
Date Deposited: 27 Oct 2022 07:14
Last Modified: 27 Oct 2022 07:14
URI: http://eprints.perbanas.ac.id/id/eprint/9691

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