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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Tumbel, Deisy M.
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

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ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Tumbel, Deisy M.; Kalangi, Lintje; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21411.2018

Abstract

Non-performing Loans in generally are loans that pay for their mortgage payments and/or  the interest has passed 90 days or the due date, or loans whose payments are timely are in doubt. Non-performing Loans consist of loans sich as substandartd, doubtfull, loss. The research method used is descriptive method, namely data collected, analyzed, and compared then drawn to conclusion. The result of the study obtained showed that the accounting treatment of non-performing loans at PT. Bank Rakyat Indonesia (persero) Tbk Manado Branch, is in accordance with SFAS No. 50, 55 and 60 concerning to the presentation, recognition, measurement and disclosure. Keywords: Non-performing Loans, Accounting Treatment
Co-Authors Lintje Kalangi Stanley Kho Walandouw