ANALISIS SISTEM AKUNTANSI PEMBIAYAAN TERHADAP PEMBERIAN KREDIT PADA PT. BANK PAPUA CABANG SORONG

Putu Widya Anggreyani Astuty

Abstract


The development of banking in the territory of Indonesia is very developed and helps provide services to the public in the form of savings, credit loans and coorperation in the financial management of government funds through banking services. Today, banks, especially commercial banks, are very importan business partners for industrial companies, trade or other non-financial service companies. Most of the bank’s funds are obtained from public deposits in the from of demand deposits, time deposits, savings and so on and than will be redistributed to people who need it, especially in the business world in the form of financing. The problem of this research are: “how is the analysis of the financing accounting system on the provision of the credit at PT. Bank Papua, Sorong Branch Office. The data analysis method in this study used qualitative analysis methods which were carried out through direct observation and interactive interviews. The results of the study indicate that the process of granting credit has been running well throught the 5C anakysis, namely character, capacity, capital, collateral and condition of economy. The management of bank financial trasnactions is carried out computerized using BSD and Brinest applications. The accounting system is implemented in accordance with the procedures regulated by the credit analysis section, namely the account officer as the part entrusted with analyzing and controlling credit distribution.

Keywords: PT. Bank Papua, Financing Accounting System, Credit Granting.


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