Purwandani, Ajeng and Dr. Aji Dedi Mulawarman,, SP., MSA (2020) Akuntansi Pinjaman Dana Bank Tithil (Studi Khusus Pasar Singosari Kabupaten Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menemukan praktik pinjaman dana dari rentenir ke pedagang di Pasar Singosari. Pendekatan etnometodologi dijadikan alat untuk meneliti penelitian tersebut selama bulan April sampai dengan Agustus tahun 2020. Informan penelitian adalah rentenir dan pedagang. Hasil penelitian menunjukkan bahwa kegiatan yang dilakukan dari rentenir ke pedagang merupakan kegiatan umum di Pasar Singosari. Terdapat dua bentuk penyaluran modal, yaitu sistem pinjaman biasa dan sistem arisan. (1) Pinjaman dana dengan pengembalian dana yang dilakukan oleh rentenir, dengan cara pedagang dapat menghubungi langsung rentenir. Pedagang mendapatkan dana dan bunga, dengan syarat seperti Kartu Tanda Penduduk (KTP) atau memiliki hubungan pertemanan. (2) Sistem arisan dilakukan dengan cara pedagang menyetor dana setiap hari kepada bandar arisan kemudian, menunggu dana arisan tersebut cair sesuai nomor urut yang telah dipilih pedagang. Perlakuan akuntansi pinjaman dana bank tithil menggunakan mental accounting.
English Abstract
This study aims to find the practice of lending funds from moneylenders to traders in Singosari Market. The ethnometodological approach was used as a tool for researching this research during April to August 2020. The research informants were moneylenders and traders. The results showed that the activities carried out from moneylenders to traders were common activities in Singosari Market. There are two forms of distribution of capital, namely the ordinary loan system and the arisan system. (1) Fund loans with refunds made by moneylenders, by means of which traders can contact the moneylenders directly. Traders get funds and interest, with conditions such as a National Identity Card (KTP) or having a friendship relationship. (2) The arisan system is carried out by the trader depositing funds every day to the arisan dealer, then waiting for the arisan funds to be disbursed according to the serial number selected by the trader. The accounting treatment of tithil bank loan funds uses mental accounting
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020030 |
| Uncontrolled Keywords: | Rentenir, Pedagang, Pasar Singosari, Etnometodologi, Mental Accounting, Bank Tithil, Moneylanders, Traders, Singosari Market, Ethnometodology, Mental Accounting, Bank Tithil |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 15 Sep 2022 01:59 |
| Last Modified: | 08 Oct 2024 07:38 |
| URI: | http://repository.ub.ac.id/id/eprint/194226 |
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