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

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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

Availability
Inventory Code Barcode Call Number Location Status
1407000078T49566T495662014Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T495662014
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 133 hlm.: Ilus.,tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
332.707
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Akuntansi
Kredit-investasi
Fidusia
Specific Detail Info
-
Statement of Responsibility
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No other version available

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