Adequacy Level of Expected Credit Loss Reserves in the Pandemic Era at the Bali Regional Development Bank

Dewa Ketut Wira Santana (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Gusti Ayu Nyoman Budiasih (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 33 No. 7 (2023)

The study aims to analyze the formation of Expected Credit LossReserves (CKKE) at Bank BPD Bali during the COVID-19 pandemicin accordance with POJK 17 of 2021 concerning the SecondAmendment to Financial Services Authority Regulation Number11/Pojk.03/2020 concerning National Economic Stimulus as aCountercyclical Impact Policy Spread of Coronavirus Disease 2019. Theresearch uses a qualitative approach with the research object of all creditsectors owned by Bank BPD Bali. The methods used in collecting datain research are literature review, interviews and documentation studies.The data analysis technique used by the research uses triangulation,namely data reduction, data presentation, and drawing conclusions. Theresults of the study show that the level of adequacy of the establishmentof BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficientcondition to be able to cover credit restructuring due to the impact of theCOVID-19 pandemic, which can be seen from the average coverage ratiowhich has been 100%.