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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal RAK (Riset Akuntansi Keuangan) International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) juremi: jurnal riset ekonomi National Multidisciplinary Sciences Ulil Albab
Fitriya, Elok
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan Carmanita Aisyah Pandanwangi; Arik Susbiyani; Elok Fitriya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.951

Abstract

This study aims to determine the analysis of PSAK 71 on the provision of receivables at banks in Indonesia. The data in this study used qualitative methods in the form of secondary data and information on financial statements of banking companies registered in Indonesia. The sample in this study was selected with the criteria of being a banking company listed on the Indonesia Stock Exchange (IDX) based on the number of assets in 2019. The sample in this study was six 6 banking companies. Based on the results of the analysis and discussion, it shows that companies in the banking sub-sector are ready to apply PSAK 71 (2017). In addition, the results of this study explain that the application of PSAK 71 has an impact on capital in each company.
Co-Authors Achmad Hasan Hafidzi Ahmad Izzuddin Alexander Zulkarnaen Fauzi Alwan S. Kustono Atika Dwi Lestari Carmanita Aisyah Pandanwangi Citra Dwi Agustin Dwi Cahya R.S. DWI CAHYONO Dwi Muharomawati Fajar Dwi Safitri Khoirotul Inzani Lilis Setyorini Lina Amelia Maya Ilma Navi’ah Moh. Halim Naimatul Munawaroh Norita Citra Yuliarti, Norita Citra Nur Azizah Rizky Kurniawan M. Nur Setyorini, Lilis Sulistyowati Sulistyowati Susbiyani, Arik Wahyu Saskia Istiqomah Yulinartati Yulinartati