ANALISIS PENERAPAN PSAK 71 ATAS CADANGAN KERUGIAN PENURUNAN NILAITERHADAP LABA PADA PT BANK CENTRAL ASIA TBK
Fiorintari
Politeknik Negeri Pontianak
Wida Arindya Sari
Politeknik Negeri Pontianak
Melati Pramudita Lestari, Agus Widodo
Politeknik Negeri Pontianak
Keywords : Accounting Treatment, Non-performing Loans, PSAK 71, allowancefor impairment losses
Abstract
The title of this study is "Analysis of the Application of PSAK 71 on Allowance for Impairment Losses
on Profit Case Study of PT Bank Central Asia Tbk". This study aims to determine the accounting
treatment of non- performing loans based on PSAK No. 71 of the case study profit of PT. Central Asian
Bank. Non-performingloansare a condition where the customer is unable to pay part of his obligations
tothe bank as agreed. Non-performing loans can cause potential losses to banks. This research was
conducted at PT. Bank Central Asia. This study usesa qualitative descriptive approach. With analysis
techniques using descriptive method. Data collection techniques used are documentation studies and
library methods. The results of this study indicate that the accounting treatmentof non-performing
loans on profits at PT.Bank Central Asia has complied with PSAK 71 and has an impact on profit. In
the future, the application of PSAK Number 71 in the treatment of non-performing loans is expected to
be applied moreconsistently so that companiesproduce more accurate financial information.
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UNDUH PDF
Published
2023-10-18
Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)