PERLAKUAN AKUNTANSI UNTUK KREDIT YANG BERMASALAH PADA KREDIT ANGSURAN FIDUSIA DI LEMBAGA KEUANGAN BANK DAN NON BANK

RACHMI, SEFTIARA MAULIDA and Delamat, Harun and Sari, Rela (2013) PERLAKUAN AKUNTANSI UNTUK KREDIT YANG BERMASALAH PADA KREDIT ANGSURAN FIDUSIA DI LEMBAGA KEUANGAN BANK DAN NON BANK. Undergraduate thesis, Sriwijaya University.

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Abstract

Outstanding loans can not be separated from non-performing loans. One of the efforts of both entities to reduce non-performing loan risk is disbursed loans to the fiduciary. In the simplest sense, fiduciary is provide assurance an item, but only the right of ownership e.g vehicle’s BPKP. This reasearch aims to determine how the accounting treatment applied to each entity. Whether in accordance with accounting principles and what reporting and treatment differences in both of the financial institutions. In this research, has used the descriptive qualitative method. Data were obtained by interview, observation, case studies and documentation. Using the financial statements in 2012. From the research that has been done, it is known that Bank Sumsel Babel and PT. Pegadaian (PERSERO) has applied accounting principles properly accordance with PSAK No. 50 (Revised 2010) about presentation of financial instruments and PSAK No. 55 (Revised 2011) on the recognition and measurement of financial instruments. But in some ways, such as reserve of impairment losses on non-performing loans, there is a difference in both of entities. PT. Pegadaian (PERSERO) reserve for impairment losses when collateral can not be claimed. Different with the Bank Sumsel Babel reserve for impairment losses when there is objective evidence have shown that loans is non performing

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Recognition, Measurement, Non-performing loan, Fiduciary
Subjects:	H Social Sciences > HG Finance > HG1641-1643 Bank loans. Bank credit. Commercial loans H Social Sciences > HG Finance > HG3691-3769 Credit. Debt. Loans Including credit institutions, credit instruments, consumer credit, bank- ruptcy
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Hilda Safitri Rts
Date Deposited:	09 Jul 2021 07:57
Last Modified:	09 Jul 2021 07:57
URI:	http://repository.unsri.ac.id/id/eprint/49566

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