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Journal : Jurnal Akuntansi

Analisis Biaya Cadangan Risiko Pinjaman dan Cadangan Risiko Pinjaman Dalam Laporan Auditor Independen Unit Pengelola Keuangan (Studi Kasus: Badan Keswadayaan Masyarakat di Kabupaten Bantul Provinsi DIY) Kurniawan Kurniawan; Dody Hapsoro
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study examines whether there are differences in the cost of the loan risk reserves and the loan risk reserves between audit results data and financial reporting. The research sample consisted of the audit results report on 50 BKM (Badan Keswadayaan Masyarakat) in Kabupaten Bantul Provinsi Daerah IstimewaYogyakarta whichhave been audited by Budiman, Wawan, Pamudji and Partners Public Accounting Firmin 2014. This study found that the cost of the loan risk allowances and loan risk allowances between audit result and reporting differed significantly. The study concluded that almost all of BKM not charge cost and reserve risk of the loan according collectibility list that is used as the source of the audit resultscalculation. Keywords: Cost of the loan risk reserves, loan risk reserves, audit results, reporting.
Co-Authors Abd Rahman Rusydi Hasibuan Achyani Achyani, Achyani Adibrata, Sudirman Agrina Agrina Agung Vega Andreas Ahmad Amikmiami Ahmad Gilang Barokat Ahmad Zaenul Islam Ai Nur Solihat Alias Pikal Alzetrho Baja Pratama Anand Satrio Muhamad Andi Gustomi Aneng Yuningsih Anggraeni Yunita Anung Ahadi Pradana Arif Febrianto Arthur Brown Asep Setiadi Astri Srigustini Ati Sadiah Bahtiar Sah Putra Bustari Bustari Casman, Casman Christianingrum Dedi Afandi Dela Amelia Damayanti Dela Ristiani Deni Radona Denisa Nopita Devi Anatasya Dimas Dwi Prasetyo Ditya Nurul Fauziyah dody hapsoro Dwi Risma Deviyanti Dyah Melita Febryana Ayuningtyas Edwin Edwin Ela Anisa Elvina Elvina Endang Masitoh Eriyono Budi Wijoyo Farhaby, Arthur M Fauziah Azmi Feni Marlinda Feri Candra Ghina Dhaniyah Salsabil Gugum Gumilar Habib Habib Hadinata, Novri Hafizhah Khairana Hanafi Hanafi Harry Azhar Azis Hasudungan Pangaribuan Hendri Hermawan Adinugraha Hening Widowati Hirsanuddin Hirsanuddin Iis Fauziah Ikmawati Ikmawati Indah Denissa Lestyaninrum Indrawari, Karliana Intan Ristri Alkhila Iphov K. Sriwana Irman Firmansyah Isti Halimah Rosanti Joel Aubin Junaidi, Riskan Kensya Selvin Natalia Khoirul Amrillah KHOIRUNNISA PASARIBU Kiki Nurjanah Kurnia Ritma Dhanti Lanang Satria Wiralaga Lilik Sabdaningtyas Lyna Raharjo M Bachtiyar M Yusuf M. Yogi Riyantama Isjoni M.Rizza Muftiadi Magdalena Nany Maretha Angelina Sianturi Melani Novitasari Muh. Saleh Nurdin Muhammad Al Kautsar Muhammad Haritza Laitte Mustajada, Nafaisul Nandika Alfan Firdaus Nandika Alfan Firdaus Natal Indra Nur Hakima Akhirani Nur Vira Natasya Nutria Permadani Oden Krisyan R. Neneng Rina Andriani Raden Roro Suci Nurdianti Rani Rahman Ranti Rahmawati Nurhalizah Rayimas Priti Aisyapuri Reisa Evita Zahradia Rendi Rendi Rendra Gumilar Reni Reni Retno Sulistiyowati Retno Sulistiyowati Reza Okva Marwendi Rezya Marsanda Aprilia Riana Rachmawati Dewi Rida Munggarani Rindiana Mariana Rio Pebrianto Riris Yuli Valentine Riza Safira Rizki Azhar Nur Farid Rosa Nikmatul Fajri Rukmini, Reni Dianti Septia Nurahmawati Siti Aisyah Siti Nur Maulidah Sri Siti Nuraini Srihadi Winarningsih Suarman Suarman Suri Purnama Febri Suwarjo Suwarjo Syahna Utami Nisa Syamsiar, Syamsiar Teguh Ferdinand Teuku Fadlon Haser Tri Heru Prihadi Ulfi Tiya Fauziyah Umroh Umroh Vaul Vaul Wahyu Adi Winda Sari Yana Priyana Yanuar Ilham Yanuar Yanuar Yeyen Mardyani Yusril Ikhsanuddien Yusuf Iskandar Zahra Fazhira Zahrah Nazhifah Iftinany