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PENGUNGKAPAN ASET KEUANGAN DAN IMPAIRMENT PADA SEKTOR PERBANKAN MENURUT PSAK 60 DI INDONESIA Sri Luna Murdianingrum; Marita Marita
Eksos LPPM Vol 1, No 01 (2015)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v1i01.1514

Abstract

This writing discusses the Statement of Financial Accounting Standard (Pemyataan StandarAkuntansi Keuangan/PSAK) 60. This study is limited into the measure of time from 2010until today, focuses on standard governing the presentation and disclosure of financialinstruments. This standard is very influential on the Indonesian banking disclose detailsof financial assets and the impairment of assets in the financial statements.So, this study aimed to describe the level of compliance of banks in Indonesia to implementSFAS.This writing uses the method of data collecting from any sourcesKeywords .• Banking, Financial asset, Impairment, PSAK 50 and 60
Cinta Tanah Air pada Era Digital: Peran Generasi Z dalam Mempertahankan Identitas Nasional Muhammad Arya Pradipta; Abdul Wafi; Marita Marita; Rahmadani Luthfiah; Fariz Ikhsan; Prawidya Raihan Syafaat
Populer: Jurnal Penelitian Mahasiswa Vol. 3 No. 4 (2024): Desember: Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v3i4.2787

Abstract

Generation Z (born between 1997 and 2012) has been socialised in the digital age, which has informed their social interactions and cultural awareness. This study assesses the role of Generation Z in maintaining national identity in the context of globalisation, employing a Likert-scale interview methodology with university students aged 18–22 at Universitas Gadjah Mada. The results indicate that the majority of respondents exhibit a robust sense of patriotism (53.6% strongly agree) and express support for the preservation of national identity (70% agree/strongly agree). However, a small percentage of respondents express doubt (18.4%) or disagreement (5.2%). Generation Z proactively employs social media to advance local culture, address social issues, and reconcile global influences with local values. Despite the challenges posed by globalisation, they demonstrate a commitment to maintaining Indonesia's cultural heritage. This study recommends culturally relevant education tailored to the digital era to support Generation Z in preserving national identity while adapting to global developments.