Title: REFLECTION ON DEFAULTY DEBTORS' BEHAVIOR BASED ON CHARACTER BASED ON WETON

Authors: DWI RENDRA ADI PUTRAWIJAYA

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The purpose of this study is to qualitatively explore how the characteristics described in pawukon science can impact the formation of Allowance for Impairment Losses (CKPN). The background of this study is that credit analysis applied to the character analysis stage is not in-depth and is based on capitalist thinking. Meanwhile, Indonesian people, especially Javanese, have knowledge in interpreting individual characters that has been discovered since ancient civilizations. The selection of informants in this study was based on the weton (year of birth) of the largest number of debtors from historical data in arrears, amounting to 3,521 debtors. The data collection method used interviews with pawukon experts, interviews with several informants, and literature studies. The research strategy used the triangulation method by analyzing data sources. The interpretation results show that the character of debtor informants with weton Wednesday Pon, Saturday Pon, Tuesday Wage, Thursday Legi, Saturday Legi has an impact on the formation of Allowance for Impairment Losses (CKPN).

Keywords: Loan Loss Provisioning (LLP), Character, Weton

Sources: http://repository.unair.ac.id/81776/