Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Dewa Ketut Wira Santana
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Tingkat Kecukupan Cadangan Kerugian Kredit Ekspektasian di Era Pandemi Pada Bank Pembangunan Daerah Bali Dewa Ketut Wira Santana; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 7 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i07.p10

Abstract

The research aims to analyze the formation of Expected Credit Loss Reserves (CKKE) at the Bali Regional Development Bank (BPD) during the COVID-19 pandemic in accordance with POJK 17 of 2021 concerning the Second Amendment to Financial Services Authority Regulation Number 11/Pojk.03/2020 concerning National Economic Stimulus As a Countercyclical Policy on the Impact of the Spread of Coronavirus Disease 2019. The research uses a qualitative method approach with research subjects in all credit sectors owned by Bank BPD Bali. The methods used in collecting data in research are interviews and documentation studies. The data analysis technique used by the research uses triangulation, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the level of adequacy of the establishment of BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficient condition to be able to cover credit restructuring due to the impact of the COVID-19 pandemic, which can be seen from the average coverage ratio which has been 100%. Keywords: Banking, Credit Expectations, Economic Impactsiko debitur.
Co-Authors I Gusti Ayu Nyoman Budiasih