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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

Analisis Restrukturisasi Piutang Kredit Pemilikan Rumah Pada Bank BTN Kc Sukabumi Averilliana, Carissa; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8481

Abstract

The purpose of this study is to find out how the credit/receivable restructuring process at Bank BTN Kc Sukabumi is. The method used in this study is a qualitative descriptive method using both methods of data collection. Observations of the problem in the form of interviews were examined both as primary and secondary sources. Based on the research results obtained, the process of restructuring mortgage credit/receivables at Bank BTN KC Sukabum was carried out by dividing it into several patterns, namely there were 3 patterns, arrears to increase current installments, addition of time period, new installment period. After all that has been done, along with the submission process, there is a form that must be filled in, the conditions are such as KTP, NPWP, after that if the files are ready the bank will process the Pia Ilon tool/system at the bank to see what the results are displayed, later there is an addendum (additional letter of agreement) regarding the restructuring, whether approved or not, and if approved, which of the three drafts is approved.
Analisis Kinerja Keuangan Dalam Menilai Kesehatan Koperasi Di Koperasi Al-Ikhlas Martiani S, Desri; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9629

Abstract

The purpose of this research is to determine the financial performance and soundness of cooperatives from the aspects of capital, aspects of productive asset quality, aspects of liquidity and aspects of independence and growth. This research was conducted using a qualitative method with a descriptive approach. The data collection method used by the author is the method of observation, interviews, documentation, and triangulation related to the performance and health of cooperatives in the Al-Ikhlas Cooperative. Based on the research results obtained, the performance and health of cooperatives in the Al-Ikhlas Cooperative fluctuates every year.