Grace Gloria Tampi, Inggriani Elim, Meily Y. B. Kalalo
{"title":"未经收集的应收账款分析及其对印尼人民银行(PERSERO) TBK MANADO分行财务报告的影响","authors":"Grace Gloria Tampi, Inggriani Elim, Meily Y. B. Kalalo","doi":"10.32400/gc.14.2.25270.2019","DOIUrl":null,"url":null,"abstract":"This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that show the impact of uncollectible receivables affects the financial statements. So that the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"56 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO\",\"authors\":\"Grace Gloria Tampi, Inggriani Elim, Meily Y. B. Kalalo\",\"doi\":\"10.32400/gc.14.2.25270.2019\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that show the impact of uncollectible receivables affects the financial statements. So that the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.\",\"PeriodicalId\":215849,\"journal\":{\"name\":\"GOING CONCERN : JURNAL RISET AKUNTANSI\",\"volume\":\"56 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"GOING CONCERN : JURNAL RISET AKUNTANSI\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32400/gc.14.2.25270.2019\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"GOING CONCERN : JURNAL RISET AKUNTANSI","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32400/gc.14.2.25270.2019","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
摘要
本研究旨在确定印尼人民银行(Persero) Tbk万鸦老分行无法收回的应收账款对财务报表的影响。坏帐一般是指本金从到期日起超过91天的贷款。本研究采用定性方法。本研究是通过采访PT. Bank Rakyat Indonesia (Persero) Tbk Manado分行的运营经理、营销经理和信贷科员工进行的。研究结果表明，应收账款不可收回对财务报表的影响。这样银行就可以通过计算应收帐款准备金来确定提供的信贷金额，并确定坏账准备的金额。
ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO
This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that show the impact of uncollectible receivables affects the financial statements. So that the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
