Sistem dan Prosedur Akuntansi Kredit Produktif pada PT Bank Pembangunan Daerah Jambi Cabang Muara Bulian: Suatu Tinjauan

Abstract

The purpose of this study is to find out the system and procedures for credit accounting for the provision of productive credit to customers/debtors of PT. Jambi Regional Development Bank Muara Bulian Branch which has been compiled in accordance with Financial Accounting Standards Number 31 and Bank Indonesia Circular Letter Number 14/26/BKDU. The method used is descriptive method that is by comparing the prevailing theory, in this case the Statement of Financial Accounting Standards Number 31 concerning Banking Accounting and Circular Letter of Bank Indonesia Number 14/26/BKDU Compared with credit procedures at PT. Jambi Regional Development Bank Muara Bulian Branch. The results of this paper indicate that credit accounting procedures on the provision of productive credit to customers/debtors of PT. Jambi Regional Development Bank Muara Bulian Branch has been carried out effectively and efficiently in accordance with applicable principles and regulations.