Hapus Buku dan Hapus Tagih Piutang Negara Bank-bank BUMN  

Oleh:

Wangsawidjaja Z., A.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 23 no. 2 (2004), page 78-82.
Topik: Piutang; hapus buku; hapus tagih; piutang negara

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Write off is a way of accounting system to take out a receivable account from the balance sheet since the account can not be dunned or to amortize an asset that has nil value. Whilst a nullfied debt is a legal action of creditor to release a debtor from the obligation of payment his debt or to nullify both principal and interest of the debt. The nullification of a state - receivable account including restructuring, written off and nullifying debt of the state - owned banks or local government banks have not been firmly regulated by ministry of finance. Therefore according to the article 316 ref. 322 KMK . 300 / KMK . 01 / 2002, in the need of restructuring, the ministry requires to setting up regulation of the nullification receivable account drawn from the state own banks or the local government banks before execution of the account.

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