Pakpahan, Haroida and Lindrianasari, Lindrianasari and Sukmasari, Dewi and Dharma, Fitra (2020) Application of PSAK 55 on Reserves to Loss of Decreasing Financial Assets in Banking Industries. Working Paper. Pusaka Media, Bandarlampung, Lampung.

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Abstract

Instrument of Recognition and Measurement of Allowance for Impairment Losses of Financial Assets in banks listed on Indonesia Stock Exchange. The sampling method used was purposive sampling with a total sample of 5 banks that is BRI, MANDIRI, BCA, BNI and BTN with the highest number of financial assets. This study uses descriptive qualitative research methods with Comparative data analysis techniques on banking financial statements conducted through a comparison of implementation in Banking with PSAK 55 (Recognition and Measurement). The results of the study show that the implementation of PSAK 55 to Allowance for Impairment Losses of Banking Assets is in accordance with applicable standards, that is PSAK 55. In the process of recognition and measurement, banking has been implemented in accordance with applicable standards. Bank can meet the CKPN calculation requirements applied in PSAK 55, but due to different mature of debtors, in its implementation it is difficult for Bank to perform collective calculations. Keywords: PSAK 55, Recognition and Measurement, CKPN, Financial Assets.

Item Type: Monograph (Working Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Mrs Dewi Sukmasari
Date Deposited: 24 Nov 2020 01:29
Last Modified: 24 Nov 2020 01:29
URI: http://repository.lppm.unila.ac.id/id/eprint/26717

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