TINJAUAN ATAS KREDIT PENSIUN PADA PT. BANK JABAR BANTEN (BJB) KANTOR CABANG PEMBANTU KOSAMBI BANDUNG
DAFTAR ISI
ABSTRAK .......................................................................................................... i
ABSTRAC .......................................................................................................... ii
KATA PENGANTAR ......................................................................................iii
DAFTAR ISI ..................................................................................................... vi
DAFTAR TABEL............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
DAFTAR LAMPIRAN .................................................................................... xi
BAB I PENDAHULUAN
1.1 Latar Belakang Pemilihan Judul ................................................................... 1
1.2 Identifikasi Masalah ...................................................................................... 4
1.3 Tujuan Penelitian .......................................................................................... 4
1.4 Manfaat Penelitian ........................................................................................ 5
1.5 Lokasi dan Waktu Kerja Praktik ................................................................... 5
BAB II TINJAUAN PUSTAKA
2.1 Bank ............................................................................................................ 6
2.1.1 Pengertian Bank .................................................................................... 6
2.1.2 Jenis – jenis Bank .................................................................................. 7
2.1.3 Fungsi Bank ........................................................................................... 9
2.1.4 Tujuan Bank ........................................................................................ 10
2.1.5 Sumber Dana Bank .............................................................................. 11
2.2 Kredit........................................................................................................... 13
2.2.1 Pengertian Kredit ................................................................................. 13
2.2.2 Tujuan Kredit ...................................................................................... 14
2.2.3 Fungsi Kredit ....................................................................................... 15
2.2.4 Jenis- jenis Kredit ................................................................................ 18
2.2.5 Penilaian Kredit ................................................................................... 22
2.2.6 Prosedur Pemberian Kredit ................................................................. 25
2.3 Dana Pensiun............................................................................................... 28
2.3.1 Pengertian Dana Pensiun ..................................................................... 28
2.3.2 Manfaat Dana Pensiun......................................................................... 28
2.3.3 Fungsi Dana Pensiun ........................................................................... 29
2.3.4 Tujuan Kredit Pensiun ......................................................................... 29
2.4 Akuntansi Kredit ......................................................................................... 31
2.4.1 Pencatatan Akuntansi Kredit ............................................................... 31
2.4.2 Metode Pencatatan Pendapatan ........................................................... 38
2.5 Penghitungan Kredit Pensiun ...................................................................... 38
2.5.1 Jenis Kredit .......................................................................................... 38
2.5.2 Angsuran Kredit .................................................................................. 39
2.6 PSAK 18...................................................................................................... 40
BAB III OBJEK DAN METODE LAPORAN TUGAS AKHIR
3.1 Objek Laporan Tugas Akhir........................................................................ 45
3.2 Sejarah Singkat PT.Bank BJB..................................................................... 45
3.2.1 Struktur Organisasi PT. Bank BJB ...................................................... 47
3.2.2 Uraian Tugas PT.Bank BJB ................................................................ 48
3.2.3 Aspek Kegiatan PT. Bank BJB Kosambi ............................................ 52
3.2.4 Visi Misi dan TujuanPT.Bank BJB Kcp. Kosambi ............................. 53
3.2.4.1 Visi PT. BJB Kcp Kosambi ......................................................... 53
3.2.4.2 Misi PT. Bank BJB Kcp Kosambi ............................................... 53
3.2.5 Filosofi Logo Perusahaan .................................................................... 53
3.2.6 Nilai-nilai Perusahaan ......................................................................... 54
3.2.7 Budaya Perusahaan.............................................................................. 55
3.2.7.1 Pilar-pilar Budaya Perusahaan..................................................... 55
3.2.7.2 Butir- butir Perilaku Budaya Perusahaan .................................... 55
3.3 Metode Laporan Tugas Akhir ..................................................................... 56
3.4 Sumber dan Teknik Penentuan Data ........................................................... 57
3.4.1 Sumber Data ................................................................................... 57
3.4.2 Teknik Pengumpulan Data ............................................................. 57
BAB IV ANALISIS
4.1 Gambaran Umum Kredit Pensiun ............................................................... 60
4.2 Prosedur Pemberian Kredit Pensiun pada PT. Bank Jabar Banten Kcp.
Kosambi Bandung ............................................................................................. 61
4.3Pencatatan Akuntansi Pemberian Kredit Pensiun pada PT. Bank Jabar Banten
Kcp. Kosambi Bandung ............................................................................. 63
4.3 Pembahasan ................................................................................................. 69
4.3.1 Analisa Prosedur Pemberian Kredit Pensiun pada PT. Bank Jabar Banten
Kcp. Kosambi Bandung ............................................................................. 69
4.3.2 Analisis Pencatatan Akuntansi Pemberian Kredit Pensiun pada PT. Bank
Jabar Banten ............................................................................................... 70
4.3.3 Analisa Perhitungan kredit pensiun Pensiun pada PT. Bank Jabar Banten
Kcp. Kosambi Bandung ............................................................................. 70
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ..................................................................................................... 71
5.2 Saran ........................................................................................................... 72
DAFTAR PUSTAKA
LAMPIRAN
ABSTRAK .......................................................................................................... i
ABSTRAC .......................................................................................................... ii
KATA PENGANTAR ......................................................................................iii
DAFTAR ISI ..................................................................................................... vi
DAFTAR TABEL............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
DAFTAR LAMPIRAN .................................................................................... xi
BAB I PENDAHULUAN
1.1 Latar Belakang Pemilihan Judul ................................................................... 1
1.2 Identifikasi Masalah ...................................................................................... 4
1.3 Tujuan Penelitian .......................................................................................... 4
1.4 Manfaat Penelitian ........................................................................................ 5
1.5 Lokasi dan Waktu Kerja Praktik ................................................................... 5
BAB II TINJAUAN PUSTAKA
2.1 Bank ............................................................................................................ 6
2.1.1 Pengertian Bank .................................................................................... 6
2.1.2 Jenis – jenis Bank .................................................................................. 7
2.1.3 Fungsi Bank ........................................................................................... 9
2.1.4 Tujuan Bank ........................................................................................ 10
2.1.5 Sumber Dana Bank .............................................................................. 11
2.2 Kredit........................................................................................................... 13
2.2.1 Pengertian Kredit ................................................................................. 13
2.2.2 Tujuan Kredit ...................................................................................... 14
2.2.3 Fungsi Kredit ....................................................................................... 15
2.2.4 Jenis- jenis Kredit ................................................................................ 18
2.2.5 Penilaian Kredit ................................................................................... 22
2.2.6 Prosedur Pemberian Kredit ................................................................. 25
2.3 Dana Pensiun............................................................................................... 28
2.3.1 Pengertian Dana Pensiun ..................................................................... 28
2.3.2 Manfaat Dana Pensiun......................................................................... 28
2.3.3 Fungsi Dana Pensiun ........................................................................... 29
2.3.4 Tujuan Kredit Pensiun ......................................................................... 29
2.4 Akuntansi Kredit ......................................................................................... 31
2.4.1 Pencatatan Akuntansi Kredit ............................................................... 31
2.4.2 Metode Pencatatan Pendapatan ........................................................... 38
2.5 Penghitungan Kredit Pensiun ...................................................................... 38
2.5.1 Jenis Kredit .......................................................................................... 38
2.5.2 Angsuran Kredit .................................................................................. 39
2.6 PSAK 18...................................................................................................... 40
BAB III OBJEK DAN METODE LAPORAN TUGAS AKHIR
3.1 Objek Laporan Tugas Akhir........................................................................ 45
3.2 Sejarah Singkat PT.Bank BJB..................................................................... 45
3.2.1 Struktur Organisasi PT. Bank BJB ...................................................... 47
3.2.2 Uraian Tugas PT.Bank BJB ................................................................ 48
3.2.3 Aspek Kegiatan PT. Bank BJB Kosambi ............................................ 52
3.2.4 Visi Misi dan TujuanPT.Bank BJB Kcp. Kosambi ............................. 53
3.2.4.1 Visi PT. BJB Kcp Kosambi ......................................................... 53
3.2.4.2 Misi PT. Bank BJB Kcp Kosambi ............................................... 53
3.2.5 Filosofi Logo Perusahaan .................................................................... 53
3.2.6 Nilai-nilai Perusahaan ......................................................................... 54
3.2.7 Budaya Perusahaan.............................................................................. 55
3.2.7.1 Pilar-pilar Budaya Perusahaan..................................................... 55
3.2.7.2 Butir- butir Perilaku Budaya Perusahaan .................................... 55
3.3 Metode Laporan Tugas Akhir ..................................................................... 56
3.4 Sumber dan Teknik Penentuan Data ........................................................... 57
3.4.1 Sumber Data ................................................................................... 57
3.4.2 Teknik Pengumpulan Data ............................................................. 57
BAB IV ANALISIS
4.1 Gambaran Umum Kredit Pensiun ............................................................... 60
4.2 Prosedur Pemberian Kredit Pensiun pada PT. Bank Jabar Banten Kcp.
Kosambi Bandung ............................................................................................. 61
4.3Pencatatan Akuntansi Pemberian Kredit Pensiun pada PT. Bank Jabar Banten
Kcp. Kosambi Bandung ............................................................................. 63
4.3 Pembahasan ................................................................................................. 69
4.3.1 Analisa Prosedur Pemberian Kredit Pensiun pada PT. Bank Jabar Banten
Kcp. Kosambi Bandung ............................................................................. 69
4.3.2 Analisis Pencatatan Akuntansi Pemberian Kredit Pensiun pada PT. Bank
Jabar Banten ............................................................................................... 70
4.3.3 Analisa Perhitungan kredit pensiun Pensiun pada PT. Bank Jabar Banten
Kcp. Kosambi Bandung ............................................................................. 70
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ..................................................................................................... 71
5.2 Saran ........................................................................................................... 72
DAFTAR PUSTAKA
LAMPIRAN