Analisis Laporan Keuangan Sebagai Dasar Pemberian Kredit Modal Kerja (Studi Pada Nasabah PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Kawi-malang Tahun 2013 Dan 2014)

All of bank has a main purpose to collect the fund from people and distribute back in a credit system. Entrepreneur's need of financial capital for increasing their capital. Analysis of credit extending should be done accurately for avoiding the credit disturbance. Credit analysis can be done in quantitative by using finance ratio analysis of debitor candidate to know the debitor candidate's financial condition. The purpose of this research was to find out the policy in giving work capital credit extending of PT BRI (Persero) Tbk, Malang Kawi branch office and to find out the application of finance occount ratio analysis as the basic of work capital credit extending. Finding of this research shows that the credit policy is applied by PT BRI (Persero) Tbk, Malang Kawi branch office attached in the main credit policy which is included the application of Credit Risk Rating and the stage of capital work credit extending. PT BRI (Persero) Tbk, Malang Kawi branch office also apply finance occount ratio analysis for evaluating financial condition of debitor candidate. Based on the financial statments of the second assesment of debitor, one of them aren't compatible with the criteria in CRR and not proper extended the credit