Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn
DOI:
https://doi.org/10.47747/ijfr.v4i4.1577Keywords:
Accounting Treatment, Member Loans, Non-Performing LoanAbstract
Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.
References
Beni, S. (2021). Pemberdayaan Anggota Credit Union Sebagai Upaya Pengentasan Kemiskinan Di Kalimantan Barat. Sebatik, 25(1), 195–200. https://doi.org/10.46984/sebatik.v25i1.1339
Ghozali, I. (2016). Desain Penelitian Kuantitatif dan Kualitatif untuk Akuntansi, Bisnis, dan Ilmu Sosial Lainnya. Yoga Pratama.
Hasibuan, D. M., & Purba, E. (2019). Pengaruh Simpanan Anggota dan Pinjaman Anggota Terhadap Sisa Hasil Usaha (Shu) Di CU. Maju Bersama Kabupaten Simalungun. Jurnal Ekuilnomi, 1(1), 9–16. https://doi.org/10.36985/ekuilnomi.v1i1.97
Hery. (2019). AKUNTANSI Aktiva=Utang+Modal. PT. Grasindo.
Hutauruk, M. R. (2019). Akuntansi Entitas Manufaktur: Konsep, Teknik, dan Aplikasi. UPP STIM YKPN.
Jumaidi, L. T. (2021). Akuntansi Koperasi. Peneleh.
Kasmir. (2016). Analisis Laporan Keuangan. Rajawali Pers.
Krismiaji. (2020). Sistem Informasi Akuntansi (Edisi Keli). UPP STIM YKPN.
Kusumajati, T. O., Kusuma, S. E., Fridayani, J. A., Diva, M. A., & Pranatasari, F. D. (2022). Rumusan Rencana Tindak Lanjut Sebagai Upaya Kolaboratif Anggota Credit Union Dalam Penguatan Ekonomi Produktif. 5(2), 115–121.
Munaldus. (2020). Ilmu Credit Union. PT. Elex Media Komputindo.
Pagiu, C., & Pundissing, R. (2020). Analisis Tingkat Kesehatan Koperasi Credit Union Sauang Sibarrung Berdasarkan Rasio Likuiditas. 2(2), 28–47.
Peraturan Pemerintah Republik Indonesia Nomor 07 Tahun 2021, 1.
Peraturan Bank Indonesia Nomor 23/2/PBI/2021. (n.d.). Www.Ojk.Go.Id, 53(9), 1689–1699.
Puskopditbag. (2014). Dasar-dasar Manajemen Koperasi Kredit (Credit Union).
Septyarini, E., & Maharani, B. D. (2019). Pemberdayaan Masyarakat Berbasis Ekonomi Kerakyatan Dengan Peran Credit Union. Manajemen Dewantara, 3(2), 250–261. https://doi.org/10.26460/md.v3i2.6023
Sujarweni, V. W. (2019). Pengantar Akuntansi. Pustaka Baru Press.
Taswan. (2019). Akuntansi Perbankan ransaksi dalam Valuta Rupiah (Edisi Keti). UPP STIM YKPN.
Vuspitasari, B. K., Hapsari, V. R., & Ewid, A. (2019). Partisipasi Anggota Dalam Mengembangkan Credit Union. Business, Economics and Entrepreneurship, 1(1), 8–15. https://doi.org/10.46229/b.e.e..v1i1.88
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jaurino, Endang Kristiawati, Risal, Aris Setiawan, Sartono, Wilda Sari
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
It is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)
