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All Journal Formosa Journal of Applied Sciences (FJAS)
Inggriani Elim
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Evaluation of Implementation of PSAK No. 71 the Provision for Impairment Losses (CKPN) at PT. Bank Rakyat Indonesia (PERSERO) KC Manado Aksani Taqwiim; Inggriani Elim; Priscillia Weku
Formosa Journal of Applied Sciences Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i9.5871

Abstract

CKPN is a number of funds formed to cover the risk of not being accepted back on financing channeled based on the procedures implemented by PT. Bank Rakyat Indonesia (Persero) KC Manado, which is a state-owned company, operates in community services such as providing credit to customers. The aim of this research is to evaluate the implementation of PSAK No. 71 regarding Allowance for Impairment Losses (CKPN) applied by PT. Bank Rakyat Indonesia (Persero) KC Manado by conducting research based on qualitative descriptive research methods and types. The results showed that Bank BRI KC Manado was calculated for CKPN using the ECL method which was forward looking in accordance with PSAK 71. The application of PSAK 71 increased the amount of Impairment Losses on loans thereby affecting the company's capital and additional costs incurred in preparing for the application of PSAK 71.
Design of Merchandise Inventory Accounting System at PT. Abdi Karya Kotamobagu Nadia Mokodompit; Inggriani Elim; Anneke Wangkar
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6439

Abstract

A well-designed accounting system will provide good benefits for management in managing its business. PT. Abdi Karya Kotamobagu is a company operating in the supermarket sector. The aim of this research is to design an inventory accounting system at PT. Abdi Karya Kotamobagu. The research results show that PT. Abdi Karya Kotamobagu has an inventory accounting system that supports company operations, but there are still several problems such as loss of merchandise caused by several parties or incomplete goods received from distributors due to the warehouse not checking the goods received, shortages and excess inventory and vacancies. merchandise inventory. This happens because the documents used regarding inventory have not been designed properly, there is no inventory card function and physical counting system.
Co-Authors Aksani Taqwiim Anneke Wangkar Nadia Mokodompit Priscillia Weku