Riswandari, Ira Mei
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Akuntansi Pencatatan Pembukaan dan Pencairan Deposito Berjangka pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Riswandari, Ira Mei; Suwarso, Suwarso; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1546

Abstract

The purpose of this research is to determine the recording of opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency and compare it with theory. The research method used is descriptive qualitative with data collection techniques of interviews, observation, and documentation. The results of this study are the recording of the opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency uses the Cash Basis system, and the recording is also in accordance with the theory, except that there is a slight difference in the recording of account names and deposit interest taxes are not included in the interest payment journal in accordance with company policy.
Akuntansi Pencatatan Pembukaan dan Pencairan Deposito Berjangka pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Riswandari, Ira Mei; Suwarso, Suwarso; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1546

Abstract

The purpose of this research is to determine the recording of opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency and compare it with theory. The research method used is descriptive qualitative with data collection techniques of interviews, observation, and documentation. The results of this study are the recording of the opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency uses the Cash Basis system, and the recording is also in accordance with the theory, except that there is a slight difference in the recording of account names and deposit interest taxes are not included in the interest payment journal in accordance with company policy.