PROSEDUR PEMBERIAN DAN PENCATATAN AKUNTANSI KREDIT PENSIUN PADA PT BANK RAKYAT INDONESIA CABANG RANGKASBITUNG
| Main Author: | MUHAMMAD, AMAR FADLY |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13076/1/Prosedur%20Pemberian%20dan%20Pencatatan%20Akuntansi%20Kredit%20Pensiun%20pada%20PT%20Bank%20Rakyat%20Indonesia%20Cabang%20R.pdf https://eprints.untirta.ac.id/13076/ |
Daftar Isi:
- Bank is a very important service company that can support the entire program financing or payment both in raising funds and institutions that smooth the flow of money from the public. Bank has a function as a collector, dealer and provide services in payment traffic and circulation of money in the community aimed at supporting the implementation of national development, in order to improve equity, economic growth and national stability towards improving the welfare of the people. Accounting is an important part to generate a report that is useful for certain parties in making decisions on the company. In the accounting records, accounting records can be analyzed, namely the provision of pension credit with credit scoring, lending procedures and establishes several stages in the credit application as well as the recording in order to determine the conditions which must be met by the customer. In this thesis, the author did an internship at PT Bank Rakyat Indonesia Branch Rangkasbitung. Based on the results of the internship that I did it, it can be concluded that the procedures for granting pension credit of PT Bank Rakyat Indonesia Branch Rangkasbitung is in conformity with the existing theory. Accounting is appropriate lending existing theory, which consists of recording credit approval and administration of realization, customer credit facility of cash withdrawal, payment manually, repayment of loan principal and interest on the loan repayment costs. However, there are differences in recording the repayment of interest on the loan, which in theory, the recording of interest payments made to the repayment of the principal journals.