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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)
Supiningtyas Purwaningrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Dampak Implementasi PSAK 71 Pada PT. Adira Dinamika Multi Finance, TBK. Aulia Khasify; Ary Natalina; Supiningtyas Purwaningrum
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 01 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i01.1400

Abstract

The purpose of this study was to determine the calculation of the Allowance for Impairment Losses (CKPN), the impact and suitability of applying PSAK 71 at PT. Adira Dinamika Multi Finance, Tbk. This study uses a qualitative approach with descriptive research methods, by analyzing the application of PSAK 71 related to CKPN at PT. Adira Dinamika Multi Finance, Tbk. from 2019 to 2021. The results of this study indicate that, the calculation of Impaired Credit Loss (ECL) uses the Expected Credit Loss (ECL) Method in accordance with PSAK 71. The impact of implementing PSAK 71 increases the amount of Allowance for Impairment Loss on credit due to several accounts in the financial statements affected by the transition to PSAK 71 namely financing receivables, finance lease receivables and deferred tax assets, thereby affecting the company's capital by decreasing retained earnings. Covid-19 pandemic PT. Adira Dinamika Multi Finance Tbk. has implemented Credit Restructuring to reduce high CKPN balances in 2020 and 2021. In addition, there is no significant impact on changes in the classification of financial assets and PT. Adira Dinamika Multi Finance, Tbk. has implemented PSAK 71..
PENGARUH ONLINE CUSTOMER REVIEW DAN ONLINE CUSTOMER RATING TERHADAP KEPUTUSAN PEMBELIAN PARFUM HMNS MELALUI E-COMMERCE Ibrahim; Ary Natalina; Agustina Nicke Kakiay; Supiningtyas Purwaningrum
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i2.836

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Online Customer Review Dan Online Customer Rating terhadap Keputusan Pembelian Parfum Hmns Melalui E-Commerce. Metode penelitian dalam penelitian ini menggunakan metode deskriptif, dengan teknik analisis Uji Linier Berganda, Uji Validitas, Uji Reliabilitas, dan Uji Asumsi Klasik. Pada penelitian ini penentuan sampel menggunakan metode nonprobability sampling dengan teknik purposive sampling. Hasil penelitian penelitian menunjukkan bahwa Online customer review berpengaruh terhadap keputusan pembelian HMNS melalui e-commerce. Online customer rating berpengaruh terhadap keputusan pembelian HMNS melalui e-commerce. Online customer review dan Online customer rating berpengaruh terhadap keputusan pembelian HMNS melalui e-commerce.
Co-Authors Agustina Nicke Kakiay Ary Natalina Aulia Khasify Ibrahim