ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT SETELAH PENCABUTAN EFEKTIF PSAK NO. 31 PADA PT. BANK JASA JAKARTA

CHRISTIAN GITUNG, ENRICO (2012) ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT SETELAH PENCABUTAN EFEKTIF PSAK NO. 31 PADA PT. BANK JASA JAKARTA. D3 thesis, Universitas Negeri Jakarta.

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Abstract

The objective of this research is to measuring the changes on accounting terartment for credit in PT. Bank Jasa Jakarta. The method used in this study is a comparative descriptive analysis, which compares the accounting treatment of credit before and after PSAK No. 31 Revised 2000 effectively revoked in PT. Bank Jasa Jakarta since January 1, 2010. Before January 1, 2010, PT. Bank Jasa Jakarta use historical concepts in the determination of credit. After January 1, 2010, PT Bank Jasa Jakarta using the concept of fair value. From the research results can be seen most fundamental difference is in terms of determining the impairment loss reserves. Keyword: PSAK 31, Bank Credit, PSAK 50, PSAK 55

Item Type: Thesis (D3)
Additional Information: pembimbing: Dra. Etty Gurendrawati, AKt., M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Layanan Kantor (Office Services)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 02:50
Last Modified: 15 Feb 2018 02:50
URI: http://repository.fe.unj.ac.id/id/eprint/3128

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