ACCOUNTING ANALYSIS OF INFLATION IN THE CONTEXT OF BANK CREDIT PROVISION ONE BANK

Abstract

Every bank also charged with two counts will have a model procedure and hard to be solved in the provision of credit over clients demand for loans, the procedure must be conducted in a professional and careful because used to is the need of evaluation for the feasibility of the business of a client or a debtor. The methodology of analysis used in this study is descriptive method. The primary data is gathered and obtained through the interview and observation while the secondary data is obtained from the literature that is related to the object being studied. The financial reports and credit reports are used as the sample of analysis. This research concludes that the relationship between accounting inflation with the provision of credit is knowing inflation in time provision of its lending rate that is the result in value caused by posts in a balance that is based on the true value. If the value of the assets as a depreciation on the way that will result in the cost is too low. And net profit was served will be too high that the amount of capital in PT Bank BTPN was to increase.

Keywords: Accounting Inflation, Credit Provision