Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit

Authors

  • Firman Dera Universitas Gorontalo
  • Novaliastuti Masiaga Universitas Gorontalo
  • Zubaidah Rahman Universitas Gorontalo
  • Wahyudin Hasan Universitas Gorontalo

DOI:

https://doi.org/10.32662/gaj.v7i1.3435

Keywords:

Sistem akuntansi, Kredit, Agunan, Pengendalian Internal

Abstract

This research aims to explain and analyze how the Accounting System for Providing Home Collateral Credit at PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office. The method used in the research is a qualitative descriptive review. PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office has implemented an accounting system for granting home mortgage credit  well and meets the internal control elements and is in accordance with established standards, and is supported by an E-Loan system which can provide convenience in the credit granting process and more effective and efficient credit decision making from the credit granting system.

References

Budijayanto, E. D. (2012). Sistem Akuntansi Pemberian Kredit Pada PD. BPR BKK Ungaran Kabupaten Semarang. Tugas Akhir. Universitas Negeri Semarang. Semarang.

Effendi, S., & Harahap, B. (2020). Pengaruh Sistem Akuntansi Dan Pengendalian Internal Terhadap Pemberian Kredit Oleh Pt Bank Ocbc Nisp Tbk Kota Batam. Jurnal Akuntansi Barelang, 5(1), 37–46. https://doi.org/10.33884/jab.v5i1.2648

Jatmoko, J. (2008). Penggunaan Cash Collateral (Jaminan Tunai) Sebagai Upaya Pengamanan Pemberian Kredit Di Perbankan. Thesis. Universitas Gadjah Mada.

Piay, Y. S. E., Elim, I., & Lambey, R. (2018). Analisis Sistem Akuntansi Pemberian Kredit Agunan Rumah (KAR) Pada PT. Bank Tabungan Negara Kantor Cabang Manado. Jurnal Riset Akuntansi Going Concern, 13(2), 119–128.

Prabawanti, A., AR, M. D., & Sudjana, N. (2014). Analisis Sistem dan Prosedur Akuntansi Pemberian Kredit Modal Kerja Dalam Upaya Peningkatan Pengendalian Intern (Studi Pada BPR PermataArtha Surya Surabaya). Jurnal Administrasi Bisnis (JAB), 17(2), 1–9.

Rahmany, S. (2017). Sistem Pengendalian Internal dan Sistem Manajemen Risiko Pembiayaan Pada Bank Syariah. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 6(2), 193–222.

Saroinsong, A. N. (2014). Fungsi Bank Dalam Sistem Penyaluran Kredit Perbankan. Lex Privatum, 2(3), 130–137.

Sondakh, M., Ilat, V., & Budiarso, N. S. (2018). Analisis Sistem Pengendalian Internal (SPI) Terhadap Sistem Akuntansi Pemberian Kredit Modal Kerja Pada PT. Bank Sulutgo Cabang Pembantu Sam Ratulangi. Jurnal Riset Akuntansi Going Concern, 13(4), 610–617. https://doi.org/10.32400/gc.13.04.21553.2018

Tarigan, B. (2018). Sistem Akuntansi Pemberian Kredit Pada PT. BPR Pijer Podi Kekelengen. http://repository.uhn.ac.id/handle/123456789/5744

Wiwoho, J. (2020). Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat. MMH, 43(1), 87–97.

Yunitasari, I., Atmanto, D., & Wi Endang, M. G. (2015). Analisis Prosedur Pemberian Kredit Modal Kerja Dalam Usaha Mengantisipasi Kredit Bermasalah (Studi Pada PT. Bank Rakyat Indonesia (Persero) Tbk Cabang Jombang. Jurnal Administrasi Bisnis, 26(2), 1–7.

Downloads

Published

2024-04-30

How to Cite

Dera, F., Masiaga, N., Rahman, Z., & Hasan, W. (2024). Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit. Gorontalo Accounting Journal, 7(1), 157–166. https://doi.org/10.32662/gaj.v7i1.3435

Issue

Volume 7 Nomor 1 April 2024

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)