PERLAKUAN AKUNTANSI PIUTANG TAK TERTAGIH PADA PT. BANK BNI SYARIAH KANTOR CABANG PEMBANTU KOTA LUBUKLINGGAU

Abstract

The formulation of this research is how the accounting treatment for uncollectible accounts at PT. Bank BNI Syariah KCP Lubuklinggau. The goal is to determine the accounting treatment for bad debts at PT Bank BNI Syariah KCP Lubuklinggau. This research uses a qualitative approach with interview techniques. In this study, data collection of research respondents was carried out by means of test techniques, questionnaires, survey interviews, observation, document analysis and documentation in accordance with the problem under study. The author conducts interviews openly in order to freely explore the complete data so that the author's understanding of the existing phenomena is in accordance with the understanding of each respondent. Interviews were conducted at the respondent's workplace, according to the respondent's willingness to be interviewed. the object of this research is PT. Bank BNI Syariah KCP Lubuklinggau. The results of this research indicate 1) PT. Bank BNI Syariah KCP. Uncollectible Receivables appear starting with: Purchases Order addressed to the operational section, Then in the operational section debit notes are made in 5 copies and recorded in the diary, In the financial section invoice receipts, VAT invoices, and invoices are made each of which is made in 5 copies and verification and initials are carried out before being signed by the highest management of the branch / sub-branch / unit of the company and after all the documents are complete, the secretary / secretariat of the highest leadership of the company will try to sign them. Receivables that are truly uncollectible or bad, will be delegated for further collection / settlement to the KP2LN (State Receivables and Auction Service Office). Write off accounts receivable using the direct write off method with the permission of the board of commissioners.
Keywords: Accounting Treatment for Uncollectible Accounts