PERLAKUAN AKUNTANSI PSAK NO.55 (Revisi 2011) TERHADAP KREDIT BERMASALAH DALAM RUANG LINGKUP MIKRO PT BANK RAKYAT INDONESIA (Persero) Tbk CABANG PINRANG

Atri Jayanti Kamaruddin, (2015) "PSAK 55 Accounting Treatment Against NPL Micro Scope PT BANK RAKYAT INDONESIA (Persero) Tbk Branch Pinrang" (Mentoring Mrs. Faridah, SE., M.Si, .AK, .CA as mentors I and Mr. Dr. H. A. Arifuddin Mane, SE., M.Si., SH., MH as mentors II) Accounting Department. Faculty of Economics. Bosowa University. The research was conducted from July to November 2015 in the town Pinrang considering PT Bank Rakyat Indonesia has participated actively in lending to the public or business sector that financing comes from funds raised from the public itself. In channeling funds to communities usually have problems in terms of repayment of the loan to the bank, then the risks posed on the unpaid bad credit loans back either partially or wholly. Is the accounting treatment of non-performing loans within the scope of micro PT Bank Rakyat Indonesia (Persero) Tbk Branch Office Pinrang Salo unit in accordance with PSAK 55 (revised 2011) ?. The research objective was to determine how the accounting treatment of non-performing loans within the scope of micro PT Bank Rakyat Indonesia (Persero) Tbk Branch Office Unit Salo Pinrang. The analytical method used is: a comparative analysis that compares the accounting treatment of non-performing loans within the scope of micro applied by PT Bank Rakyat Indonesia (Persero) Tbk Branch Pinrang the accounting treatment of PSAK 55 (revised 2011). The results showed that the accounting treatment applied by PT Bank Rakyat Indonesia (Persero) Tbk Branch Pinrang for non-performing loans in accordance with PSAK 55 (revised 2011)