Analisis Penerapan Activity-Based Costing Untuk Menentukan Suku Bunga Kredit Yang Tepat (Studi Pada PT. BPR X)

Kusumaningrum, Maysha (2015) Analisis Penerapan Activity-Based Costing Untuk Menentukan Suku Bunga Kredit Yang Tepat (Studi Pada PT. BPR X). S1 thesis, STIE Indonesia Banking School.

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In performing the intermediary function, engaged in fund raising and lending activities. Fund mobilization and lending activities by banks closely tied to interest rate, such as deposit interest rate and lending interest rate. Deposit interest rate is the yield for the storage of funds (depositors), while the lending rate is the bank of borrower’s income funds (debtor). The process of setting interest rate is an essential process for banks, because the pricing errors an cause errors resulting in the decision making losses for banks. This study aimed to explore the possibilities of implementation of Activity Based Costing system in calculating the allocation of overhead cost to set interest rate loan product at PT. BPR X period in 2013 The approach used in this study is a case study. The data collected by the primary data containing result of interviews and observations of PT. BPR X and secondary data from published financial statement of PT. BPR X period in 2013. Data collection methods used method of documentation, library research and field studies. Based on the analysis and discussion of the result obtained loan rate established bt PT. BPR X at 21.90% for all loan product, while lending rates based on the calculation of overhead wit activity-based costing method at 18.09% for working capital loan products, 17.04% for investment loan products and 16.23% for consumer loan products Keywords: activity-based costing, based lending rate, service sector, rural bank

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 08 Aug 2020 04:48
Last Modified: 18 Aug 2020 06:29

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