Metode Penyisihan Piutang Tak Tertagih Pada Produk Qardh Di Bank Pembiayaan Rakyat Syariah Barokah Dana Sejahtera Yogyakarta Periode 2017

Januar Daningrum, Mikhriani Mikhriani

Abstract


The giving of credit is one of the products that become a mainstay for the bank. Not a few banks use a credit as a means to attract customers or branding. The crediting process involves two parties, namely the bank as the creditor and the customer as the debtor. Lending or credit will increase the profit for the bank, but if it can’t be managed properly will cause losses. Customers who are experiencing difficulties in paying installments to ultimately experience a default. This will result in bad debts for banks. If it is not handled seriously it will endanger the liquidity of the bank and end up in bankruptcy

Keywords


Bad Debt, Qardh

Full Text:

PDF

References


Al Quran Surat Al Baqarah (2): 245.

Kasidi, (2014), Manajemen Risiko, Bogor : Ghalia Indonesia.

Kasmir, (2010), Analisis Laporan Keuangan, Jakarta : Raja Grafindo.

Magpantay, D., (2013), Equivalence of the 3 Methods of Estimating Bad Debts”, International Journal of Science and Research, Jurnal, Volume 2 Issue 1.

Moleong, Lexy J., (1989), Metodologi Penelitian Kualitatif, Bandung : PT Remaja Rosdakarya.

Muhammad, (2014), Manajemen Dana Bank Syariah, Jakarta : Rajawali Pers.

Peraturan Bank Indonesia Nomor 13/14/PBI 2011 Tentang Penilaian Kualitas Aktiva Bagi Bank Pembiayaan Rakyat Syariah, Pasal 19, http://www.bi.go.id, diakses pada tanggal 4 Januari 2018, pukul 20.35 WIB.

Sugiri, S., (2001), Akuntansi Pengantar, Yogyakarta:UPP AMP YKPN.

Sugiyono, (2014), Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Bandung : Alfabeta.

Sumarso, (2002), Akuntansi Suatu Pengantar, Jakarta : Salemba Empat.

Tim BPRS BDS, Awal Mula Bank Syariah BDS ,http://www.bprs-bds.co.id/sejarah ,diakses 16 April 2018 pkl 20:44

Tim BPRS BDS, Awal Mula Bank Syariah BDS ,http://www.bprs-bds.co.id/sejarah ,diakses 16 April 2017 pkl 20:44.

Tjahjono, H.K. (2015). Metode Penelitian Bisnis. VSM MM UMY




DOI: https://doi.org/10.18196/bti.91097

Refbacks

  • There are currently no refbacks.


JBTI : Jurnal Bisnis : Teori dan Implementasi terindex:
 
 

Lihat Statistik Jurnal View MyStat

 
Office:
Magister of Managemet Postgraduate Building 2nd Floor UMY
Jl. Brawijaya, Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Phone: +62 274 387 656 Ext. 133
WA : +62 815-8758-702
E-mail: jbti@umy.university


This work is licensed under Attribution-NonCommercial-NoDerivatives 4.0 International