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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Tedi Rochendi
Institut Teknologi dan Bisnis Swadharma
Economics, Econometrics & Finance

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MANAJEMEN RISIKO PEMBERIAN KREDIT TANPA AGUNAN UNTUK MENGURANGI RISIKO KREDIT DI PT. BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG UTAMA FATMAWATI Tedi Rochendi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Credit Risk is a risk of loss caused by the inability (default) of the debtor to pay his debts, both principal and interest, or both. Loss risk is a loss that occurs as a direct or indirect consequence of a risk event. At PT. Bank Negara Indonesia (Persero) Tbk Fatmawati Main Branch Office credit problems are still often found and mitigation is something that affects the achievement of the goals of PT. BNI (Persero) Tbk KCU Fatmawati. If the risk cannot be properly mitigated, the welfare of the bank will be disturbed. The risk factor for loss can be caused by two things, namely the risk of loss caused by the customer deliberately not wanting to pay his credit even though he is able and the risk of loss due to the customer accidentally, namely due to disasters such as natural disasters, fires and others. The cause of not being collected is due to a grace period for repayment (period). The longer the term of a credit, the greater the risk of being uncollectible, and vice versa. This risk is the responsibility of the bank, both intentional and unintentional.
Ketepatan Perhitungan Pajak Penghasilan Pasal 21 dan Kepatuhan Pelaporannya Atas Gaji Pegawai Tetap dan Tidak Tetap Pada PT. Tempo Inti Media Harian Tedi Rochendi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Corporate Taxpayers are required to deduct the stage of Income Tax Article 21 on employees who work at that stage for other individuals, such as experts, who are paid or owed by the company. In terms of the stages of payment, including the object of Income Tax Article 21. Trend analysis is used to see the development of the PPh Article 21 PT. Tempo Inti Media Harian for the period 2016-2018. Based on the trend of certain ratio figures, you can get a picture of the increase, decrease, or constant of these ratios. Thus, company problems can be detected and can be seen with good and bad management of PPh Article 21 companies, especially at PT. Tempo Inti Media Harian for the period 2016-2018. PT. Tempo Inti Media Harian has a payroll and wage system policy that is in accordance with developments and in accordance with government policies on salaries or wages for employees. There are 2 types of stages, the following is a cut in the stages received by permanent employees every month. Income received is unbeatable with positions and grades or levels that have succeeded in reaching employees and is an object of Income Tax that will be deducted from Article 21 Income Tax, namely: (1) Regulated Income and (2) Irregular Income
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