ANALISIS GAGAL BAYAR DALAM PENJUALAN ANGSURAN PADA PT. BII FINANCE CENTER

Subagio, Zakiah Maharani (2014) ANALISIS GAGAL BAYAR DALAM PENJUALAN ANGSURAN PADA PT. BII FINANCE CENTER. D3 thesis, Universitas Negeri Jakarta.

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Abstract

ZAKIAH MAHARANI SUBAGIO. 2011. 8323118261. Analysis of installment selling default in PT.BII Finance Center. Study Diploma of Accounting program. Majoring in Accounting. Faculty of Economics. State University of Jakarta. Through installment sales, business man trying to raise revenue in order to maintain the viability of the company. However installment sales have a high risk of loss which is the state where the deptor fails to perform its obligations. This paper aims to find out about the accounting treatment in the event of failure to pay the installment sale, and use of the base when assessing the fair value of goods held back by the company. Methods used in this research is the basis of the use of fair value in the income calculation repossession based on gross profit recognition method use. It can be inferred from the paper that the use of market price as a basis for valuation of held back goods is less precise and it will be better for the company in the future to use the current resale price as te basis of assessment.

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