Multicience
Vol. 1 No. 09 (2020): INTERNATIONAL JOURNAL OF MULTISCIENCE - DECEMBER EDITION

THE IMPACT OF COVID-19 ON THE IMPLEMENTATION OF PSAK 71 FINANCIAL INSTRUMENTS : IS IT DIFFERENT FROM NORMAL ? (Study at BTN Ambon Branch)

VURY L SADUBUN (STATE POLYTECHNIC ( POLITEKNIK NEGERI) , AMBON)
SALLY P SANDANAFU (STATE POLYTECHNIC ( POLITEKNIK NEGERI) , AMBON)
JULIE T PELAMONIA (STATE POLYTECHNIC ( POLITEKNIK NEGERI) , AMBON)



Article Info

Publish Date
14 Dec 2020

Abstract

The banking credit restructuring policy is a strategic policy taken by the government amid covid-19 conditions that are still engulfing Indonesia. This research aims to determine the impact of covid-19 on the implementation of PSAK 71 financial instruments, namely the restructuring of banking credit at BTN bank Ambon branch and the difference in the implementation of PSAK 71 previous and during Covid. The method used is a qualitative scripted method with interview techniques supported by data triangulation by observing and tracing secondary data related to research issues. The results of this study prove that there are no changes and differences to the Implementation of PSAK 71 bank credit restructuring at BTN bank Ambon branch previous and during covid

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Journal Info

Abbrev

ijm

Publisher

Subject

Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Description

The principle reason for INTERNATIONAL JOURNAL OF MULTISCIENCE is to give an academic discussion to the world, over to share great learning. It expects to be the voice of scholars around the world. One of its establishing standards is that of backing of the scholastic research field. The ...