Penerapan Activity Based Costing Pada Bank Perkreditan Rakyat Dalam Menentukan Suku Bunga Kredit Yang Tepat (Studi Kasus Pada PT BPR XYZ)

Pratomo, Priyambudi Sujiwo (2011) Penerapan Activity Based Costing Pada Bank Perkreditan Rakyat Dalam Menentukan Suku Bunga Kredit Yang Tepat (Studi Kasus Pada PT BPR XYZ). S1 thesis, STIE Indonesia Banking School.

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Abstract

In performing the intermediary function, bank 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 rates is an essential process for banks, because the pricing errors can 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 costs to set interest rate loan product at PT BPR XYZ period in 2009. The approach used in this study is a case study. The data collected by the primary data containing results of interviews and observations of PT BPR XYZ and secondary data from published financial statements of PT BPR XYZ period in 2009. Data collection methods used method of documentation, library research, and field studies. Based on the analysis and discussion of the results obtained loan rate established by PT BPR XYZ at 30% for all loan products, while lending rates based on the calculation of overhead with Activity Based Costing system at 33.61% for consumer credit products and 31.55% for working capital loan products. If we compare traditional lending rate and ABC lending products, the research resulted in the difference 3.61% for consumer credit loan products and 1.55% for working capital loan products. The difference shows lending interest rates determined by PT BPR XYZ could not cover the entire cost of the bank, it can cause losses in 2009. keywords: rural banks, lending rates, loan products, activity based costing

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	01 Sep 2022 03:18
Last Modified:	18 Jul 2024 02:19
URI:	http://repository.ibs.ac.id/id/eprint/5257

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