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Relevant bibliographies by topics / PSAK 55

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Academic literature on the topic 'PSAK 55'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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Journal articles on the topic "PSAK 55"

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Armanto, Witjaksono, Novianti Eka, Edward Riantono Ignatius, and Shona-Sonna. "ANALISIS KESENJANGAN PEDOMAN AKUNTANSI PERBANKAN TAHUN 2OO8 DENGAN STANDAR AKUNTANSI KEUANGAN TERKINI DALAM ASPEK PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN LAPORAN KEUANGAN BANK." Jurnal GICI 7, no. 2 (2016): 19–30. https://doi.org/10.5281/zenodo.3370143.

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Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised, while the Financial Accounting Standards (SAK) since 2008 to 2016 has been progressing significantly alter financial reporting. The results of the initial review of publicly confirm that 20 of PSAK which form the basis of Indonesian Banking Accounting Guidelines (PAPI),6 ofthem have been revoked and the rest have been revised. Then there are others I 3 PSAK that alfect the PAPI but not yet known in 2008. In late 2016, the Financial Accounting Standards Board (DSAK) published the Exposure Draft of PSAK 71

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Devi, Sunitha, I. Gede Arya Wigarba, Nyoman Trisna Herawati, and I. Nyoman Putra Yasa. "A comparison between PSAK 71 and PSAK 55 in the banking industry." Jurnal Ekonomi dan Bisnis 24, no. 1 (2021): 173–88. http://dx.doi.org/10.24914/jeb.v24i1.4382.

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Economic activities ascending from the use of PSAK 55 (Statement of Financial Accounting Standards) are alleged to be the cause of the Indonesian bank system instability when facing the global financial crisis in 2008. PSAK 55 results in CKPN (allowance for impairment losses) allocation on a procyclical nature. Therefore, it is expected that PSAK 71 implementation avoids procyclical CKPN that does not reflect sustainable financial performance. The current study is conducted to test the effectiveness of PSAK 71 implementation in hindering procyclical and credit crunch mitigation. The study’s po

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Mahardika, Dewa Putra Krishna. "EFEKTIVITAS LINDUNG NILAI BERDASARKAN PSAK 55." Media Riset Akuntansi, Auditing & Informasi 20, no. 1 (2020): 1. http://dx.doi.org/10.25105/mraai.v20i1.4399.

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<p>The aim of this research is to measure gold-hedging effectiveness using gold futures traded in Jakarta Futures Echange. This quantitative research uses four methods in measuring hedge effectiveness: ratio analysis, regression analysis, volatility risk reduction and percentage offset ratio. The result shows that each method can give contradictory conclusion. Of the four method used to measure effectiveness only ratio analysis and percentage offset ratio that categorized gold futures as effective. Absent of compulsory single method in PSAK 55 and inconsistency result among methods allow

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Subroto, Farradiba Nava Kinan, and Lilik Purwanti. "Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71." Telaah Ilmiah Akuntansi dan Perpajakan 1, no. 2 (2023): 232–46. http://dx.doi.org/10.21776/tiara.2023.1.2.31.

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The study aims to analyze the effect of allowance for impairment losses on profitability based on PSAK 55 and PSAK 71. The population of this study is bank companies that are listed on the Indonesia Stock Exchange (IDX) from 2018-2021, and the total sample of 31 companies with 124 observations was obtained using the purposive sampling technique. The secondary data is in the form of bank company annual reports using multiple linear regression in the application of Statistical Product and Service Solution 26. The results of this study indicate that the Loan Loss Provisioning in Statement of Fina

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Devi Irma Yunita and Rini Indahwati. "Pengaruh Penerapan PSAK 71 terhadap Pencatatan, Pengakuan, Pengukuran dan Penyajian Cadangan Penurunan Nilai Piutang pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Belawan." Indonesian Accounting Research Journal 3, no. 1 (2022): 1–12. http://dx.doi.org/10.35313/iarj.v3i1.4542.

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Impairment has been an interesting issue since PSAK 71 came into effect. The existence of significant differences with the previous standard (PSAK 55) causes companies to need to review and adjust in order to create better financial reporting. This final report aims to analyze the application of PSAK 71 in the calculation of allowance for impairment of receivables at PT. Pelabuhan Indonesia (Persero) Regional 1 Belawan Branch and see the suitability of the application of PSAK 71with generally accepted accounting standards. This research concludes that PT. Pelabuhan Indonesia (Persero) Regional

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Faisal, Mr. "METODE ANUITAS DAN PROPORSIONAL MURABAHAH SEBAGAI BENTUK TRANSPARANSI DAN PUBLIKASI LAPORAN BANK." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 26, no. 3 (2015): 382. http://dx.doi.org/10.22146/jmh.16032.

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Proportional and annuity methods are based on PBI 14/14/PBI/2012 on Transparency and Publication Reports of Islamic Banking and SEBI No. 15/26/DPbs/2013 on Implementation of Accounting Guidelines of Islamic Banking in Indonesia. These methods are forms of commitment to bring transparency in the Islamic banks and recognition on financial statement of profit on murabaha. The Annuity method is referred to PSAK 50, PSAK 55 and PSAK 60 because the substance is classified as a form of financing. Proportional method is referred to PSAK 102 because the substance is classified as trading activities. Me

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Wiyarti, Evy Steelyana, and Ayundita Prameswari. "PENERAPAN PSAK 71 PADA RASIO KEUANGAN DI PERUSAHAAN TELEKOMUNIKASI." Referensi : Jurnal Ilmu Manajemen dan Akuntansi 12, no. 1 (2024): 136–43. http://dx.doi.org/10.33366/ref.v12i1.5594.

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The implementation of PSAK 71 at PT. Centratama Telekomunikasi Indonesia Tbk focuses on financial instruments, resulting in changes to accounts receivable and cash equivalents. The adoption of PSAK 71 aims to enhance the quality of financial reporting by regulating classification and measurement, impairment, and hedge accounting. Moreover, the transition from PSAK 55 to PSAK 71 aims to simplify the impairment model. The impairment method in PSAK 71, namely Expected Credit Loss, allows for the recognition of credit losses before they occur, differing from the Loss Incurred Method in PSAK 55.Thi

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Farah Zahira Azzahra and Aulia Fuad Rahman. "Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71." Telaah Ilmiah Akuntansi dan Perpajakan 1, no. 2 (2023): 207–19. http://dx.doi.org/10.21776/tiara.2023.1.2.21.

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This study aims to determine the relationship between corporate social responsibility disclosures and company performance (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2017-2020). The data analysis technique used in this study is a simple linear regression analysis technique with three tests since the company's performance is represented by three profitability ratios, namely ROA, ROE, and NPM. The number of samples in this study was 44, consisting of 11 mining companies that met the criteria for a period of 4 years. The data used is secondary data, which is a

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Farida, Firda, and Elvia R. Shauki. "Preparations and Challenges Upon the Implementation of PSAK 55: A Case Study of Rural Banks." Jurnal Dinamika Akuntansi 14, no. 1 (2022): 17–28. http://dx.doi.org/10.15294/jda.v14i1.34128.

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Purpose: This study aims to analyze the preparations and challenges of PSAK 55 implementation regarding Institutional Logics Theory and Diffusion Theory of Innovation that underlined the ac- tor’s decision to implement PSAK 55 in rural banks.Method: This study uses descriptive qualitative methods through questionnaires and interviews analyzed with content, thematic, and constant comparative analysis. study uses descriptive qualita- tive methods through questionnaires and interviews analyzed with content, thematic, and constant comparative analysis.Finding: This study reveals the factors that i

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Cahyani, Nugrah Dela, Anggraeni Yunita, and Julia. "Analisis Perbedaan Sebelum dan Sesudah Penerapan PSAK 71 terhadap Pengukuran Aset Keuangan Grup Studi Kasus pada PT ACE Hardware Indonesia Tbk (ACES)." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 9, no. 3 (2023): 718–26. http://dx.doi.org/10.35870/jemsi.v9i3.1126.

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Telah terjadi peralihan PSAK 55:Instrumen Keuangan Pengakuan dan Pengukuran menjadi PSAK 71:Instrumen Keuangan yang wajib diterapkan pada laporan keuangan perusahaan pada Januari 2020. Penelitian ini bertujuan untuk dapat menganalisis bagaimana perbedaan sebelum dan sesudah penerapan PSAK 71 terhadap pengukuran aset keuangan grup pada PT ACE Hardware Indonesia Tbk. Pendekatan penelitian yang digunakan yaitu kualitatif deskriptif-komparatif dengan objek penelitian PT ACE Hardware Indonesia Tbk. Teknik pengumpulan data menggunakan teknik dokumentasi dan studi Pustaka. Berdasarkan hasil penelitia

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Book chapters on the topic "PSAK 55"

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Mennell, Sally J., David P. Raymond, and Alan B. Reeves. "Probabilistic Safety Assessment (PSA) Applications Using Knowledge Based Systems Techniques." In Reliability ’91. Chapman and Hall/CRC, 2018. http://dx.doi.org/10.1201/9781351076333-55.

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Diefenbach, Michael A., Daniel Nethala, Michael Schwartz, and Simon J. Hall. "Prostate Cancer Screening." In Psycho-Oncology, edited by Wendy W. T. Lam. Oxford University Press, 2021. http://dx.doi.org/10.1093/med/9780190097653.003.0011.

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This chapter introduces the controversy of prostate cancer screening that has emerged over the past two decades, starting with the widespread use of the prostate-specific antigen (PSA) test in 1994. The PSA test revolutionized prostate cancer detection as it is the first biomarker available to physicians to identify prostate cancers that could not be detected by a digital rectal exam. However, unrestricted utilization of the PSA test in asymptomatic men led to an increase in overdiagnosis and treatment-related morbidity. When reviewing evidence relating prostate cancer screening to prostate ca

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Chauhan, P. R., and S. K. Tyagi. "Optimization Strategy for the Synthesization of Carbonaceous Adsorbent from Waste Biomass for Sustainable Energy Applications." In Advances in Transdisciplinary Engineering. IOS Press, 2023. http://dx.doi.org/10.3233/atde231073.

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In the present article, a two-step optimization strategy for the production of micro and meso- pores carbonaceous material has been proposed. The waste pistachio shell is utilized as precursor material to synthesize activated carbon on account of its high carbon and low ash content. The synthesization of pistachio shell-derived activated carbon (PSAC) includes carbonization and KOH-activation. The proposed mathematical modeling for the first step of optimization considers the effect of moisture content, the molecular mass of carbon and hydrogen constituents present in the carbonized samples, a

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"Construction and Operating Parameters of Adsorptive Chillers." In Technology Development for Adsorptive Heat Energy Converters. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4432-7.ch008.

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The chapter is devoted to the design and performance of adsorptive chillers. Basic types of design and operating principle of adsorptive chillers were analyzed. Advantages and disadvantages performance of one-, two-, three-, and four-bed solar power adsorptive chillers are compared. Performance of adsorptive refrigerators based on composite adsorbents was studied. The correlation between the adsorbent composition and the coefficient of energy performance of the adsorptive chiler was revealed. An optimal composition of adsorbent 'silica gel – sodium sulphate' is stated to be of 20% silica gel a

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Conference papers on the topic "PSAK 55"

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Astuti, Elly, and Nur Wahyuning Sulistyowati. "Analysis Of Implementation Sak Converged Ifrs For Financial Instruments (Psak 50, 55 And 60) In Banking Company." In 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icame-17.2017.8.

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MOHD HARDYIANTO, Vai Bahrun. "Role of different pressure equalization strategies on cycle performance of dual-reflux pressure swing adsorption for biogas upgradation." In Decarbonization Technology: ICDT2024. Materials Research Forum LLC, 2025. https://doi.org/10.21741/9781644903575-28.

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Abstract. Cycle sequence plays a crucial role in determining the performance of dual-reflux pressure swing adsorption (DR-PSA) process. Pressure equalization (PE) is one of the cycle modifications that is often implemented in DR-PSA, which can influence the performance of the process. In this study, numerical simulations of a 2-bed DR-PSA, with different PE strategies, were conducted in Aspen Adsorption in order to elucidate the role played by the PE step on the cycle performance. The process was designed for biogas upgradation from a binary gas mixture of a 45 mol% CO2 + 55 mol% CH4, with sil

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Xu, Gang, Hongguang Jin, Yongping Yang, Liqiang Duan, Wei Han, and Lin Gao. "A Novel Coal-Based Hydrogen Production System With Low CO2 Emissions." In ASME Turbo Expo 2009: Power for Land, Sea, and Air. ASMEDC, 2009. http://dx.doi.org/10.1115/gt2009-59787.

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In this paper, we have proposed a novel coal-based hydrogen production system with low CO2 emission. In this novel system, a pressure swing adsorption H2 production process and a CO2 cryogenic capture process are well integrated to gain comprehensive performance. In particular, through sequential connection between the PSA H2 production process and the CO2 capture unit, the CO2 concentration of PSA purge gas that entering the CO2 capture unit can reach as high as 70%, which results in as much as 90% of CO2 to be separated from mixed gas as liquid at temperature of −55°C. This will reduce the q

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Mauro, Luisa Souza, Rodrigo Souza Mauro, Solange Seléto de Souza Mauro, and Maria Yvone Chaves Mauro. "PREVENÇÃO E RASTREIO DE NEOPLASIA DE PRÓSTATA NO BRASIL." In I Congresso Brasileiro de Saúde Pública On-line: Uma abordagem Multiprofissional. Revista Multidisciplinar em Saúde, 2022. http://dx.doi.org/10.51161/rems/3310.

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Introdução: O câncer de próstata é a segunda neoplasia com maior mortalidade em homens, depois do câncer de pele. Define-se câncer de próstata como o crescimento e multiplicação anormal e descontrolado das células que formam um tumor que afeta a próstata. O Instituto Nacional do Câncer (INCA) indica aumento gradativo da incidência e morbimortalidade dessa moléstia relativo ao envelhecimento populacional. Objetivos: Identificar as medidas de prevenção e rastreio do câncer de próstata. Material e métodos: Utilizou-se como método o levantamento bibliográfico nas Plataformas SciELO e Biblioteca Vi

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Wu, Yan, Bingchen Feng, Gan Meng, and Xiaoming Zhang. "Probabilistic Safety Assessment on Water Intake Blockage of Nuclear Power Plant." In 2022 29th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/icone29-93528.

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Abstract The marine organism outbreak can lead to water intake blockage, system degradation, equipment failure, and even worse, trip or lose of heat-sink event. According to a survey conducted by the American Electric Power Research Institute (EPRI) in 2009, among the 77 plants surveyed, more than 55% of plants suffered unplanned shutdown or unplanned power reduction events caused by water intake blockage. In recent years, several water intakes blockage events caused by marine organism were reported by domestic nuclear power plants. which leaded to power reduction or shutdown event and heat si

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Arioua, Khalil. "CD16A and CD16B mRNA levels as a potential immunological marker in prostate cancer." In Наука России: Цели и задачи. Наука России, 2021. http://dx.doi.org/10.18411/sr-05-12-2021-06.

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Introduction and purpose Understanding the movement of immune cells in prostate cancer is the best solution for development antitumor therapy. In our study, we will evaluate level mRNA CD16А (FCGR3A) and mRNA CD16B (FCGR3B) in patients diagnosing benign hyperplasia and patients diagnosing prostate cancer (Pc). Materials and methods In the study, we analyzed 240 samples of mRNA, 49 was the blood of healthy donors, 37 was the blood of prostate cancer patients and 62 tumors of prostate, 37 were blood of hyperplasia and 55 was tissue of hyperplasia, all patients treated in the Hospital 33 (Niznhy

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Reports on the topic "PSAK 55"

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Thomas Austin, Evan, Paul Kang, Chinedu Mmeje, et al. Validation of PI-RADS v2 Scores at Various Non-University Radiology Practices. Science Repository, 2021. http://dx.doi.org/10.31487/j.aco.2021.02.02.

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Purpose: The purpose of this study was to validate the second version of the Prostate Imaging Reporting and Data System (PI-RADSv2) scores in predicting positive in-bore MRI-guided targeted prostate biopsy results across different non-university related institutions. The study focuses on PI-RADS v2 scoring because during the study period, PI-RADS v2.1 had not been released. Materials and Methods: This was a retrospective review of 147 patients who underwent multiparametric magnetic resonance imaging (mpMRI) of the pelvis followed by in-bore MRI-guided targeted prostate biopsy from December 201

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