<![CDATA[Purpose – This research aims to analyze the application of Expected Credit Loss (ECL) and the establishment of an Allowance for Impairment Losses (CKPN) at PT Bank Rakyat Indonesia (Persero) Tbk in accordance with PSAK 109. Methodology – The research method used was a qualitative descriptive approach involving a document analysis of the company’s financial statements, annual reports, and accounting policies. Findings – The research findings indicate that Bank Rakyat Indonesia (Persero) Tbk has implemented the ECL model by classifying financial assets into three stages of impairment—Stage 1, Stage 2, and Stage 3—in accordance with the level of credit risk. In calculating ECL, the bank also considers historical information, current economic conditions, and projections of future economic conditions (forward-looking information). The establishment of the credit loss provision is based on the results of the ECL measurement as a form of applying the principle of prudence in anticipating potential credit losses. Novelty – This research applies PSAK 109, which combines Expected Credit Loss (ECL) and the establishment of an Impairment Loss Reserve (CKPN), taking into account historical information, current economic conditions, and projections of future economic conditions (forward-looking information). Significance – The implementation of this model improves the quality of credit risk measurement, the transparency of financial reporting, and the reliability of information for stakeholders. Overall, the research findings indicate that Bank BRI’s implementation of ECL and establishment of CKPN are in accordance with the provisions of PSAK 109.]]>
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