Authors : Dwi Rendra Adi Putrawijaya1, Basuki2
1.Postgraduate Student, Master of Accounting, Department of Economics and Business, University Of Airlangga, Indonesia.
2.Professor of Accounting, Department of Economics and Business, University Of Airlangga, Indonesia
Abstract :
Purpose: The main objective of this research is to know the characters as seen from Weton debtor in relation to the formation of Loan Loss Provision (LLP).
Design / Methodology / Approach: This study is a qualitative research because it does not use statistical methods in the search forthe problem to be solved. This study apply data mining methods to find the meaning of the Weton source triangulation method is done by interviewing the experts, interview respondents, and librarian studies. The source of this research data is in the form of words and behavior obtained from interviews with debtors and pawukon experts. Print media and documents also support the main data source.
Results: In this study it can be found that weton has relevance to the character of an individual. This is because weton is actually also a matter that is prepared scientifically and through a long-term process.On the character, it also has an impact on the actions of someone who in this study is a debtor. Based on the results of interviews and literature studies, researchers see that there are direct and indirect impacts that can lead to credit defaults.
Authenticity / Value: This study uses Spranger theory as the basis for the existence of Pawukon science, especially weton which is believed by the people of Java and the theory of individual loan loss provisions in relation to the characters who are able to form LLP
