Penentuan nilai dan penghapusan atas penyisihan penghapusan aktiva produktif (ppap) pada PD. BPR BKK boyolali kota cabang sawit kabupaten Boyolali
Hardina Martantia - F3306141 - Fak. Ekonomi dan Bisnis
PD. BPR BKK Boyolali Kota Branch Sawit is one of bank type which its business activity aimed at mobilization of fund in rural area meant to muster fund from public in form of savings and deposit then is distributed again to public in the form of credit. In developing business and manages risk, official member of BPR be obliged to take care of productive asset quality and forms Productive Asset Erasing Elimination (PPAP).
The objectives of this research is to know about value and erasing of PPAP done by PD. BPR BKK Boyolali Kota Branch Sawit to level of stoppage of credit happened and appraisal of accounting to forming and erasing of PPAP. PPAP is elimination formed to close at risk of loss possibility arising referring to the investment of fund into productive asset. PPAP formed presented as subtracter post (offsetting account) from each productive asset type related.
From result of evaluation concluded that value determination and erasing of PPAP at PD. BPR BKK Boyolali Kota Branch Sawit has run carefully according to procedure specified by company and pursuant to Bank of Indonesia. But there is still some weakness covers there is target of addiction which must be reached but at the same time there is no sanction if target of the addiction cannot be fulfilled and caused by erasing of PPAP every year, it indicates that there is always exist of bad debt which can not be billed for every year.
Based on weakness found, writer gives suggestion which can become input to make an action against repair. The suggestion are, in procedure execution of erasing of PPAP in the case of addiction of credit which has been deleted, better if increase its employees performance in the case of addiction of credit which has been deleted and caused by bad debt deleted every year, hence needing existence of improvement of credit performance by using carefulness principle and credit analysis.
Keywords : Accounting Information System, Productive Asset Erasing