ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA
Abstract: The largest bank
revenue is interest income from credit. In general, bank lending business and
one of the most interest product.Therefore the recognition and measurement of
the right to credit interest income must be relevant, accurate, and accounted
for, so the financial statements truly on the real financial position. The
research aims to determine how the accounting treatment of the recognition of
interest income on PT.BPR PRISMA DANA is already in appropriate with the
applicable accounting standards, The method used in this research is
descriptive analysis method. The results of research conducted in PT.BPR PRISMA
DANA, showed recognition of loan interest income using the accrual basis or
more leads to the realization of the concept.Except for interest income on
loans classified as problematic (nonperforming) is recognized when it is
received (cash basis). Interest income using the effective interest annuity
system is calculated based on the remaining principal.
Penulis: Timothy Ray Korah,
David Paul Elia Saerang, Heince Wokas
Kode Jurnal: jpakuntansidd150675
