PERLAKUAN AKUNTANSI UNTUK KREDIT BERMASALAH PADA PT. BANK SULSELBAR

Abstrak

This research aimed to find out the suitability of confession and measurement on bad credit applied at PT. Bank Sulselbar based on PSAK No. 55 (revision 2011). The method of data analysis applied in this research was qualitative-comparative, in which the writerdescribed the method of accountancy treatment on bad credit and to compare with PSAK number 55 (revision 2011). The techniques of data collection were interview and document. The result of the- research showed that PT. Bank Sulselbar in treating the confession and measuring the bad credit was done based on PSAK No. 55 (revision 2011), and the measurement of bad credit using cash basis in PSAK number 55: therefore if the loss occurs, the loss can be measured.