scholarly journals EVALUASI PENERAPAN PSAK 30 TENTANG SEWA PEMBIAYAAN KONSUMEN PADA ASTRA CREDIT COMPANIES (ACC) DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fajriah Gani ◽  
Ventje Ilat ◽  
Victorina Z. Tirayoh
Keyword(s):  
Consumer Finance ◽  
Accounting System ◽  
Capital Goods ◽  
Finance Company ◽  
Descriptive Method

            The emergence of leasing agency is  an attractive for enterpreneurs Because today they tend to use cash rupiah fund for operational, activites of the company. Through leasing they could obtain funds to finance the purchase of capital goods with a repayment period of between three to five years or more. The object of this research is  Astra Credit Companise which is the largest auto finance company in Indonesia. The purpose of this research is to analyze the accounting treatment of leasing and reporting on Astra Credit Companaise in Manado. The method used is descriptive method, to identify the data that is used in connection with the assets that will be in the leasing of vehicles, identify the system of recording and reporting of leasing transactions, evaluating the advantages / disadvantages  in accounting for leasing transactions and reporting of leasing transactions, as well as draw conclusions. The results of the research can be in the know that leasing has several types and classifications as well as the criteria for determining the accounting system. The accounting treatment and reporting of leasing transactions on Astra Credit Companaise using leasse capital system where the lease can be transferred ownership at the end of the lease term. Based Recording aspect, reporting and disclosure, the accounting treatment of leasing at Astra Credit Companaise in accordance with SFAS applicabl.Keywords : Application of consumer finance lease, PSAK No.30

ANALISIS PENYELESAIAN KREDIT MACET AKIBAT DEBITUR WANPRESTASI DALAM PERJANJIAN PEMBIAYAAN KONSUMEN DI KANTOR PT ARTHABUANA MARGAUSAHA FINANCE CABANG SURAKARTA

2017 ◽  
Vol 5 (1) ◽  
pp. 113
Author(s):  
Muhammad Rio Ervandra Putra ◽  
Ambar Budhisulistyawati
Keyword(s):  
Secondary Data ◽  
Structured Interview ◽  
Internal Resistance ◽  
Qualitative Approach ◽  
Consumer Finance ◽  
Bad Faith ◽  
Time Period ◽  
Finance Company ◽  
Secondary Data Sources ◽  
Internal Barriers

<h1><em>Abstract</em><em></em></h1><p><em>In this articel is to discuss the bad debts in the consumer finance companies and efforts to resolve what is used and the obstacles experienced. This articel is included into law research or empirical sociological descriptive, with a qualitative approach. The data collected by the author using a structured interview techniques, literature on primary and secondary data, and content analysis of secondary data sources. The cause of the debtor in default, which is a factor in bad faith since going to do the financing agreement, can not resolve the principal and interest installments corresponding time period specified in the agreement, as well as the funds are planned to pay principal and interest debt used for other purposes. Loan resolution most ideal according to PT Arthabuana Margausaha Finance branch Surakarta can through two efforts, the efforts of non-litigation and litigation. Barriers experienced while performing loan resolution efforts due to the debtor defaults include the presence of internal resistance and external barriers.For external barriers party finance company requesting internal and external parties to resolve these obstacles. For internal barriers the companies subject to reprimand and sanctions applicable consumer finance company.</em></p><p><strong><em>Keywords</em></strong><em> : consumer finance companies , non performing loan , tort</em></p><p align="center"><strong>Abstrak</strong></p><p>Dalam artikel ini membahas kredit macet di perusahaan pembiayaan konsumen dan upaya penyelesaian yang digunakan serta hambatan yang dialami. Artikel ini termasuk kedalam jenis penelitian hukum sosiologis atau empiris yang bersifat deskriptif, dengan pendekatan kualitatif. Data tersebut dikumpulkan penulis dengan menggunakan teknik wawancara terstruktur, studi literatur pada data primer dan sekunder, dan analisis isi untuk sumber data sekunder.Penyebab debitur melakukan wanprestasi, yaitu faktor itikad tidak baik sejak akan melakukan perjanjian pembiayaan, tidak dapat menyelesaikan angsuran pokok hutang dan bunga sesuai jangka waktu yang telah ditetapkan dalam perjanjian, serta dana yang direncanakan untuk membayar angsuran pokok hutang dan bunga digunakan untuk keperluan lainnya. Penyelesaiankredit macet paling ideal menurut PT Arthabuana Margausaha Finance cabang Surakarta dapat melalui dua upaya, yaitu upaya non litigasi dan litigasi. Hambatan yang dialami saat melakukan upaya penyelesaian kredit macet akibat debitur wanprestasi meliputi adanya hambatan internal dan eksternal. Untuk hambatan eksternal pihak perusahaan pembiayaan meminta pihak internal dan eksternal untuk menyelesaikan hambatan tersebut. Untuk hambatan internal pihak bagian perusahaan dikenakan teguran dan sanksi yang berlaku dari perusahaan pembiayaan konsumen.</p><p><strong>Kata kunci</strong> : perusahaan pembiayaan konsumen, kredit macet, wanprestasi</p>

scholarly journals ANALISIS PELAKSANAAN SISTEM AKUNTANSI PENGELUARAN KAS BELANJA MODAL DAN BELANJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Gracella Claudia Rondonuwu ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Capital Expenditure ◽  
Accounting Standards ◽  
Capital Expenditures ◽  
Accounting System ◽  
Management Agency ◽  
Government Accounting ◽  
Technical Errors ◽  
The Government ◽  
Descriptive Method ◽  
Personnel Expenditure

            Capital expenditure and personnel expenditure is one aspect that influences the government in planning the program and influential in decision making. Therefore, accounting for capital expenditures and personnel expenditures is a resource component deemed critical to meeting accountability requirements in accordance with the provisions. This study aims to determine whether the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with applicable rules. The analytical method used is descriptive method. The result showed that the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with the applicable Regulation of the Minister of the Interior Number 64 of 2013 regarding the Implementation of Accrual Based Government Accounting Standards. However, there are still technical errors that occur constraints in the implementation.Keywords: Cash Expenditures, Capital Expenditures, Personnel Expenditures

scholarly journals EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA

2020 ◽  
Vol 2 (1) ◽  
pp. 21-37
Author(s):  
Edi Jusriadi ◽  
Ario Ario
Keyword(s):  
Data Collection ◽  
Production Planning ◽  
Management Accounting ◽  
System Evaluation ◽  
Accounting System ◽  
Cement Production ◽  
And Performance ◽  
Descriptive Method ◽  
Planning Production ◽  
Management Accounting System

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

A Solution to the Cross-Selling Problem of PAKDD-2007

2011 ◽  
pp. 285-289
Author(s):  
Wei Mingjun ◽  
Chai Lei ◽  
Wei Renying ◽  
Huo Wang
Keyword(s):  
Data Mining ◽  
Logistic Regression ◽  
Credit Card ◽  
Consumer Finance ◽  
Data Mining Algorithms ◽  
Finance Company ◽  
Final Score ◽  
The Cross ◽  
Mining Algorithms

Our team has won the Grand Champion (Tie) of PAKDD-2007 data mining competition. The data mining task is to score credit card customers of a consumer finance company according to the likelihood that customers take up the home loans offered by the company. This report presents our solution for this business problem. TreeNet and logistic regression are the data mining algorithms used in this project. The final score is based on the cross-algorithm ensemble of two within-algorithm ensembles of TreeNet and logistic regression. Finally, some discussions from our solution are presented.

Risk on Consumer Finance Company Personal Loans

1977 ◽  
Vol 32 (2) ◽  
pp. 593 ◽  
Author(s):  
George J. Benston
Keyword(s):  
Consumer Finance ◽  
Finance Company

scholarly journals Kedudukan Hukum Pidana Atas Pengambilan Kendaraan Paksa Debitur oleh Debt Collector Lembaga Pembiayaan

2020 ◽  
Vol 9 (2) ◽  
pp. 141-152
Author(s):  
Imaculata Sherly Mayasari ◽  
Nynda Fatmawati Octarina
Keyword(s):  
Consumer Finance ◽  
The Public ◽  
Finance Company ◽  
Debt Collectors ◽  
The Law

Abstrak  Penggunaan Debt Collector pada perusahaan pembiayaan konsumen tidak dilarang asal dilaksanakan sesuai dengan prosedur yang ditetapkan dan tidak melanggar norma serta aturan yang ada. Akan tetapi pada prakteknya, para debt collector sering tidak beretika ketika menarik kendaraan milik debitur yang menunggak. Karena tugas mereka hanyalah menagih hutang bukan untuk menakuti, menyiksa apalagi berbuat yg sampai menghilangkan nyawa orang lain. Oleh karena itu, masyarakat agar mematuhi kontrak yang sudah dibuat kepada satu perusahaan pembiayaan konsumen dan pada debt collector agar tidak bertindak melanggar hukum dalam melaksanakan tugas-tugasnya.  Kata Kunci :  Debt Collector, Lembaga Pembiayaan, Penarikan Sepeda Motor   Abstract  The use of a Debt Collector in consumer finance companies is not prohibited as long as it is carried out in accordance with prescribed procedures and does not violate existing norms and regulations. However, in practice, debt collectors are often unethical when pulling vehicles belonging to delinquent debtors. Because their job is just a debt debt, not to fear, let alone taxes that have taken the lives of others. Therefore, the public must comply with the contracts that have been made with a consumer finance company and to a debt collector so as not to violate the law in carrying out their duties.  Keywords : Debt Collector, Financing Institution, Motorcycle Withdrawal

scholarly journals EVALUASI PENERAPAN AKUNTANSI PIUTANG LEASING DAN PELAPORANNYA PADA PT. ASTRA SEDAYA FINANCE DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erill Armando Tulangow ◽  
Inggriani Elim ◽  
Rudy J. Pusung
Keyword(s):  
Attractive Alternative ◽  
Accounting System ◽  
Operational Activities ◽  
Descriptive Method

The emergence of leasing institutions is an attractive alternative for entrepreneurs, because currently they use cash in cash for the company's operational activities. Through the lease they can generate funds to finance the purchase of goods with a term between three years to five years or more. The object of this research is PT. Astra Sedaya Finance Manado which is the largest automotive financing company in Indonesia. The purpose of this study is to analyze the accountability of Astra Sedaya Finance in Manado. The method used with descriptive method, with data data being used with. Which will be leased, the system of recording and reporting of leasing transactions evaluate the advantages / disadvantages of the application of accounting for lease transactions and reporting of lease transactions, and draw conclusions. The results can be seen that leasing has several types and classification and criteria to determine the accounting system. The application of accounting and reporting for lease transactions at PT Astra Sedaya Finance uses a system capital lease whereby the lease may transfer ownership at the end of the lease term. Based on aspects of Recording, reporting and disclosure, the accounting treatment of leases at PT Astra Seaya Finance is in conformity with the applicable PSAK.Keywords : Leasing, Leasing Receivable Accounting, PSAK No.30

scholarly journals ANALISIS SISTEM PENCATATAN PIUTANG SPAREPART PADA PT. SINAR GALESONG PRIMA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Patrick Richard Sondakh ◽  
Herman Karamoy ◽  
Dhullo Afandi
Keyword(s):  
National Development ◽  
Development Program ◽  
Accounting Standards ◽  
Spare Parts ◽  
Financial Accounting ◽  
Accounting System ◽  
Trading Company ◽  
Maintenance Service ◽  
The Times ◽  
Descriptive Method

As the times progressed, development in every country was very rapid. This is seen from the level of development of science and technology, social, and politics. All the countries of the world are competing to use all the skills and knowledge they have to adapt to these developments. Similarly, in order to support the national development program, then various government agencies and private participated in various efforts to support the success of nation building. So with the better the nation's development, Indonesia's economy is also improving. The object of this research is PT. Sinar Galesong Prima is a trading company that sells Suzuki car unit, sells original Suzuki sparepart, serves maintenance service and body repair for car. In the sale of spare parts in Sinar Galesong Prima there are two kinds of sales, namely sales in cash and on credit. The purpose of this study is to analyze whether or not the system of recording receivables spare parts at PT. Sinar Galesong Prima. The method used is the descriptive method, by identifying the data used in connection with the spare parts to be sold, identifying the system of recording and reporting of sales transactions, evaluating the advantages / disadvantages of applying the accounting system for transactions and reporting transactions, and drawing conclusions. The research results can be in the know that In the process of accounting, PT. Sinar Galesong Prima refers to the generally accepted Accounting Standards and PSAK and has created Accounting SOP in the form of Financial Accounting Guidelines (PAK) applied in the company. PT. Sinar Galesong Prima Manado uses the accrual basis (accrul basic) and records the non-deducted receivables using the allowance or reserve method. Based on the aspects of Recording, reporting and disclosure, the accounting system of PT. Sinar Galesong Prima receivables is in accordance with the applicable PSAKKeywords : Recording System Receivables

scholarly journals PENERAPAN AKUNTANSI PERPAJAKAN ATAS KEPEMILIKAN AKTIVA KENDARAAN DENGAN METODE SEWA PEMBIAYAAN PADA CV. KARYA WENANG

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Stephany Florence Claudia ◽  
Grace Mogi Nangoi ◽  
Heince Wokas
Keyword(s):  
Capital Stock ◽  
Bank Loans ◽  
Capital Goods ◽  
Alternative Sources ◽  
Commercial Accounting ◽  
Retained Earnings ◽  
Descriptive Method ◽  
Stock Issuance

To fund the business activities especially for the procurement of capital goods, the company has alternative sources of financing in the corporate and finance sourced from outside the company. Funding is sourced from within the company including the capital stock, issuance of bonds, and retained earnings. While the funding is sourced from outside the company such as bank loans and leasing. For companies that not have enough capital, the alternative is often used outside financing companies that finance leases/capital lease. The purpose of this study is to investigate the application of accounting taxation on the ownership of assets by the method of vehicle financing lease ( capital lease ) on the CV. Karya Wenang. The method used in this research is descriptive method. The results of the study on the CV. Karya Wenang is the CV Karya Wenang not fully implement the accounting taxation of finance lease transactions that do. As in the case of depreciation, the company still apply to commercial accounting

Sign in / Sign up

Export Citation Format

Share Document