ANALISIS DAFTAR UMUR PIUTANG DI BAITUL MAAL WAT TAMWIL (BMT) MANDIRI SLEMAN YOGYAKARTA
DOI:
https://doi.org/10.14421/jmd.2015.%25xAbstract
Piutang adalah hak untuk menerima karena transaksi penjualan kredit.
Penjualan kredit melibatkan dua pihak, yaitu orang-orang yang memberi dan orangorang
yang menerima pinjaman kredit, yang akan dikeluarkan utang untuk kreditor
dan utang bagi debitur. Sebagai hasil dari kebijakan penjualan kredit akan mengarah
pada menumpuknya piutang. Dampak penjualan kredit dapat menyebabkan piutang
menjadi ragu-ragu. Masyarakat pada umumnya selalu menunda pembayaran,
menyebabkan penumpukan piutang. Semakin lama keterlambatan semakin besar
kerugian yang dimiliki BMT. Jika tidak ada penuaan piutang sehingga dapat
menyebabkan BMT pailit karena utang yang belum dibayar.
Kata Kunci: Penuaan Piutang, Baitul Maal Wat Tamwil
References
Downloads
Published
Issue
Section
License
Authors who publish with Jurnal MD agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
