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All Journal DE'RECHTSSTAAT Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Dwi Tiara Kurnilasari
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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ANALISA DAMPAK PENERAPAN PSAK 71 TENTANG CADANGAN KERUGIAN PENURUNAN NILAI PADA BANK BCA, BRI, DAN MANDIRI Deni Ramdani; Raja Yulianita Sarazwati; Dinda Indira Subagio; Dwi Tiara Kurnilasari
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 1: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i1.9747

Abstract

Penelitian ini bertujuan untuk mengetahui dampak atas penerapan PSAK 71 pada Bank BCA, BRI, dan Bank Mandiri,. Pernyataan Standar Akuntansi Keuangan (PSAK) 71 tentang Instrumen Keuangan mulai berlaku efektif pada tahun 2020. PSAK 71 ini mengadopsi IFRS 9 dan menggantikan PSAK 55. Penelitian ini menggunakan pendekatan metode deskriptif kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder berupa data dan informasi dari laporan keuangan BCA, BRI, dan Bank Mandiri di idx.co.id. Laporan Keuangan yang diambil mulai dari tahun 2019 hingga tahun 2022. Penelitian ini menyimpulkan bahwa penerapan PSAK 71 menyebabkan kenaikan nilai Cadangan Kerugian Penurunan Nilai yang disebabkan perubahan basis dari incurred loss menjadi expected credit loss. Atas hal tersebut, perbankan dan OJK harus melakukan mitigasi risiko akibat adanya penerapan PSAK 71 yang berdampak pada Laporan Keuangan para emiten perbankan
The Importance of Customs Harmonization Between Asean Countries to Enhance Regional Trade Flow Dwi Tiara Kurnilasari
DE'RECHTSSTAAT Vol. 11 No. 2 (2025): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v11i2.21387

Abstract

This article explores the critical role of customs harmonization in advancing regional economic integration within the ASEAN framework. Despite significant progress in tariff liberalization, ASEAN continues to face operational and legal fragmentation in customs administration, which undermines intra-regional trade and supply chain efficiency. Through a normative comparative analysis with other regional blocs, such as the European Union, MERCOSUR, and SACU, this study identifies structural gaps, institutional asymmetries, and policy inconsistencies that hinder effective integration. It proposes a multi-dimensional strategy involving modernization, regulatory reform, cross-border cooperation, and legal alignment with international standards such as the Revised Kyoto Convention and WTO Trade Facilitation Agreement. The study emphasizes that harmonized customs procedures reduce transaction costs, improve clearance times, and foster mutual trust and institutional cohesion among member states. It concludes that achieving a fully integrated customs environment is fundamental for ASEAN to transition from a free trade area to a customs union and to ensure the long-term resilience of the ASEAN Economic Community.
Co-Authors Deni Ramdani Dinda Indira Subagio Raja Yulianita Sarazwati