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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) LAWSUIT JURNAL PERPAJAKAN National Conference on Applied Business, Education & Technology (NCABET)
Idayu, Riyanthi
Universitas Bina Bangsa
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan

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ANALISIS PENERAPAN PSAK 71 TERKAIT CADANGAN KERUGIAN PENURUNAN NILAI: PADA PERUSAHAAN SEKTOR PERBANKAN BUMN YANG TERDAFTAR DI BEI Mohamad Husni; Wenny Ariesta Apriliani; Riyanthi Idayu
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i1.69

Abstract

PSAK No. 71 is the merger of IFRS 9 whose implementation is calculated on January 1, 2020. PSAK 71 as a new regulation will have a significant impact on banking in Indonesia, especially in calculating CKPN. PSAK 71 introduces a new method, namely the expected loss which is forward-looking. In addition to being forward-looking, this new standard requires reporting entities to include information from past events and current conditions in the expected credit loss (ECL) measurement. This means that banks must provide CKPN in the credit or loan category, which are current, doubtful, or bad. This study aims to analyze the application of PSAK 71 to CKPN on bank credit and capital and bank financial performance in terms of net income before and after the application of the new standard. The method in this study uses a qualitative method with a descriptive design, the research sample is four state-owned banks listed on the IDX. This study found that in the application of PSAK 71, CKPN on bank credit and capital did not necessarily have a negative impact on all banks but on bank profits had a negative impact on all banks
PENGARUH FREE CASH FLOW, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES Desi Novitasari; Mohamad Husni; Riyanthi Idayu
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 2 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i2.108

Abstract

This study  aims to examine the effect of  free cash flow, profitability, liquidity and leverage on dividend policy in a simulttan (together) and partially. This research is a research with a quantitative approach. Data collection techniques are carried out based on data sources, namely secondary data, data sources can be obtained from the Indonesia Stock Exchange (IDX) www.idx.co.id.  The sampling method  uses purposive sampling method.  The number of samples in this study was 30 observations in 6 companies within a period of 5 years.  The results of this study showed that the signification value of the t test free cash flow of 0.292 > 0.05 stated that it had no effect on dividend policy, the liquidity t test result of 0.404 > 0.05 stated that it had no effect on dividend policy and the result of the t leverage test 0.567 > 0.05 stated  has no effect on dividend policy. Jointly, the signification value of hasl test f free cash flow, liquidity and leverage of 0.466 > 0.05 stated that it had no effect on the dividend policy simultaneously. The conclusion for this study is that  the variables Free cash flow (X1), Liquidity (X2), and Laverage (X3) have no effect on dividend policy (Y).
Co-Authors Aisyah, ⁠Siti Nurul Angga Anggriawan Aris Trismayadi Nurizki Aski Atsriya Pramudiaspuri As’ari As’ari Aulia, Rifdah Dedi Sutendi Desi Novitasari Dini Martinda Lestari Efi Tajuroh Afiah Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Ma'arif, Muhamad Syamsul Mahfudah, Siti Nazihah Mamay Komarudin Mohamad Husni Mohamad Husni Mohamad Husni Mohamad Husni Mohamad Husni, Mohamad Munawaroh Munawaroh Mutoharoh, Mutoharoh Nana Supriyatna Raden Irna Afriani Ria Hindriani Sanda, Ditha Aprilia Selda Setianti SIREGAR, DINA KHAIRUNA Suhandi Suhandi Sunaryo, Deni Umayah, Umi Kulsum Wahyu Widodo Wenny Ariesta Apriliani Widya Ningsih