REFLECTION OF THE BEHAVIOR OF FAILING DEBTORS BASED ON WETON-BASED CHARACTER

Title: REFLECTION OF THE BEHAVIOR OF FAILING DEBTORS BASED ON WETON-BASED CHARACTER

Author: DWI RENDRA ADI PUTRAWIJAYA

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

Publisher: Universitas Airlangga

Abstract

The aim of this research is to explore qualitatively how the characteristics described in pawukon science can have an impact on the formation of Reserves for Impairment Losses (CKPN). The background to this research is that so far the credit analysis applied at the character analysis stage is less in-depth and based on capitalist thinking. Meanwhile, Indonesian people, especially Javanese, have knowledge in interpreting individual character that has been discovered since ancient civilizations. The intake of informants in this research was based on the largest number of historical data of 3521 debtors in arrears. Data collection methods used interviews with pawukon science experts, interviews with several informants, and literature studies. The research strategy uses the triangulation method by analyzing data sources. The interpretation results show that the character of the debtor informant who has Wednesday Pon, Saturday Pon, Tuesday Wage, Thursday Legi, Saturday Legi wetons has an impact on the formation of Reserve for Impairment Losses (CKPN).

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

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