Jurnal Ilmiah Akuntansi dan Humanika
Vol. 12 No. 3 (2022)

Analisis Penentuan Kualitas Aset Produktif (KAP) dan Penyisihan Penghapusan Aset Produktif (PPAP) berdasarkan POJK 33 Tahun 2018 pada PT BPR Suryajaya Kubutambahan

Safitri, Nabila (Unknown)
Atmadja, Anantawikrama Tungga (Unknown)



Article Info

Publish Date
01 Jan 2023

Abstract

This study aims to determine the determination of Earning Assets Quality (KAP) and the calculation of Allowance for Earning Assets Losses (PPAP) at PT. BPR Suryajaya Kubutambahan. This research was conducted using a qualitative descriptive method, where the researcher will conduct direct observations in the field and collect data to be analyzed based on the observations and knowledge of the researcher. This research was conducted at PT. BPR Suryajaya Kubutambahan, having its address at Jalan Raya Kubutambahan. Sources of data in this study consisted of primary data and secondary data. Methods of data collection in this study using interviews, documentation, and literature study. This study uses data analysis consisting of data collection, data reduction, data presentation, data analysis and drawing conclusions. The results of the study stated that BPR Suryajaya Kubutambahan has determined the quality of earning assets for loans and placements with other banks with reference to the Financial Services Authority Regulation (POJK) 33 of 2018. In the formation of PPAP, BPR Suryajaya Kubutambahan has formed in accordance with the percentages listed on regulations and also considers the value of the collateral submitted by the debtor to the BPR

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Journal Info

Abbrev

JJA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal ...