Penerapan Sistem Akuntansi Pemberian Kredit Usaha Rakyat (KUR) Pada Bank Rakyat Indonesia Branch Office Surabaya Kapas Krampung

Citizenry Business Credit (KUR) is a credit or working capital financing or investment channelled by Bank Rakyat Indonesia to Micro, Small and Medium Enterprises (MSMEs) with productive business fields that are not yet bankable. This research was intended to determine the application of the accounting system for the provision of Citizenry Business Credit (KUR) at Bank Rakyat Indonesia Branch Office Surabaya Kapas Krampung. The research method used is descriptive analysis and data collection techniques using interview, observation, documentation, and literature studies. The results of the research obtained are the procedure for applying credit in which the prospective debtor must make a letter of credit application and attach the requirements that have been determined by Bank Rakyat Indonesia. The Accounting System for Citizenry Business Credit at Bank Rakyat Indonesia Branch Office Surabaya Kapas Krampung includes procedures for granting credit, related functions, documents used, and accounting notes used. Bank Rakyat Indonesia has stages in overcoming bad loans, especially in Citizenry Business Credit (KUR), the first stage is to issue a warning letter to debtors, the second stage is to restructure credit, and the third stage is to sell collateral in a family manner or by auction by the bank. However, it is still reviewed according to the character of the debtor. Keyword: Citizenry Business Credit (KUR), Accounting System, Credit Provision, Bank Rakyat Indonesia Branch Office Surabaya Kapas Krampung