Perlakuan Akuntansi Atas Kredit Bermasalah Pada Pt. Bpr Padat Ganda Sepanjang Sidoarjo

The Non performing loans are not a condition in which the customer is unable to pay the agreed obligations and may incur potential losses for the bank.The research is a qualitative descriptive research. This study to determine the treatment of problematic credit accounting on PT BPR Padat Ganda Sidoarjo solid in 2015-2016 year. Data collection methods used in this study is the documentation and direct interview, especially in the division of credit and accounting. Data analysis method used is comparative descriptive analysis. Based on research results show that PT. BPR PADAT GANDA Sidoarjo uses the Financial Accounting Standard Guidelines without Public Accountability (SAK ETAP) and Accounting Guidelines (PA) of BPR in its Accounting Practices Keywords : SAK ETAP and Non performing loan