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Relevant bibliographies by topics / PSAK 71

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Academic literature on the topic 'PSAK 71'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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Journal articles on the topic "PSAK 71"

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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publicly confirm that 20 of PSAK which form the basis of Indonesian Banking Accounting Guidelines (PAPI),6 ofthem have been revoked and the rest have been revised.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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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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3

Kurniawati, Lestari. "Penerapan PSAK 71 Pada Perusahaan Penjaminan Kredit: Telaah Teori Institusional." Jurnalku 1, no. 3 (2021): 234–50. http://dx.doi.org/10.54957/jurnalku.v1i3.55.

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DSAK IAI menetapkan PSAK 71 efektif mulai berlaku sejak 1 Januari 2020. Namun demikian beberapa penelitian menunjukkan beberapa entitas bisnis belum menerapkan PSAK 71. Perbankan dan lembaga keuangan merupakan salah satu sektor yang paling terdampak atas penerapan PSAK 71. Perusahaan penjaminan kredit sebagai salah satu industri di sektor ini yang memiliki peran untuk memperluas akses kredit bagi UMKM. Namun demikian keterbatasan kapasitas dari perusahaan penjaminan kredit bisa menjadi penghambat penerapan PSAK 71. Penelitian ini menggunakan teori institusional untuk melakukan analisis factor

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Susherwanto, Adi, and Rr Sri Handayani. "THE ACCOUNTING VALUE RELEVANCE OF PSAK 71." Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 13, no. 1 (2022): 14. http://dx.doi.org/10.36694/jimat.v13i1.386.

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This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination of earnings and book value for banking companies listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample of this study was 92 banking companies. The sampling method is used in this study by universal sampling with several criteria. The data analysis method used is multiple regression analysis.  The results of the regression tests indicate that PSAK 71 has value relevance on corporate earning. PSAK 71 also has value relevance on book value, However, PSAK 71 d

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Parashtiwi, Ninggar. "Risk Based Banking Financial Performance Impact on PSAK 71 Implementation (Study at Bank Mega Tbk.)." Terbuka Journal of Economics and Business 2, no. 2 (2021): 41–51. http://dx.doi.org/10.33830/tjeb.v2i2.2547.

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This study to examine the effect of PSAK 71 to banking performance based on Bank Mega Tbk. Banking performance component is risk profile, good corporate governance, earnings, and capital. The research data used secondary collected through the documentation method. The data collection used library research. The results of this study showed that risk profile with NPL ratio and LDR ratio had an impact decrease in the percentage ratio after PSAK 71. Good corporate governance have not an impact after PSAK 71. Earnings with ROA ratio and ROE ratio have not an impact after PSAK 71, but BOPO rat

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Kustina, Ketut Tanti, and I. Gusti Putu Ngurah Alit Putra. "IMPLEMENTASI PSAK 71 JANUARI 2020 DAN PROFITABILITAS PERBANKAN DI INDONESIA." Jurnal Ilmiah Akuntansi dan Bisnis 6, no. 1 (2021): 44–52. http://dx.doi.org/10.38043/jiab.v6i1.2978.

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Penelitian ini bertujuan untuk mengetahui perbedaan profitabilitas sebelum dan sesudah penerapan PSAK 71 yang resmi diterapkan per 1 Januari 2020. PSAK 71 merupakan pencadangan atas menurunnya nilai aset keuangan yang berupa kredit. Objek penelitian ini adalah perusahaan perbankan milik BUMN. Dalam penelitian ini untuk mengetahui apakah terdapat perbedaan profitabilitas sebelum dan sesudah penerapan PSAK 71 peneliti menggunakan metode yang digunakan adalah Paired Sample T-Test. Bedasarkan dari asil uji Paired Sample T-Test mendapat nilai signifikasi 0,000 <0,005 yang artinya terdapat perbed

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7

Antari, Wulan Dwi, Triana Anggraini, and Reni Rosita*. "Analysis of Bank Health Before and After the Implementation of Pernyataan Standar Akuntansi Keuangan (PSAK) 71." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 12, no. 1 (2022): 42–50. http://dx.doi.org/10.34010/jika.v12i1.6721.

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The change in the implementation of PSAK 55 to PSAK 71 at the beginning of 2020 is an important event that has occurred in the banking industry, with this research aims to see whether there are differences in the soundness of banks before and after the application of PSAK 71 to Conventional Banks listed in the Indonesia Stock Exchange (IDX) in 2019-2020. Taking the sample of 31 banks was selected through purposive sampling. Using a non-parametric test namely, the Wilcoxon rank sign range test, assessed by the SPSS v.22. Bank soundness level is measured using Risk Profile, Good Corporate Govern

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Safitri, Era, Siti Isnaniati, and Putri Awalina. "Analisis Penerapan Pajak Tangguhan atas Implementasi PSAK 71 tentang Instrumen Keuangan (Studi Kasus pada PT Putra Jaya Nanas)." Jurnal Ilmiah Cendekia Akuntansi 8, no. 2 (2023): 27. http://dx.doi.org/10.32503/cendekiaakuntansi.v8i2.3466.

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ABSTRAK PSAK 71 merupakan standar akuntansi terbaru yang dikeluarkan oleh DSAK/IAI pada 1 Januari 2020. PSAK 71 memperbarui beberapa poin pada PSAK sebelumnya diantaranya yaitu mengenai klasifikasi dan pengukuran atas aset keuangan berdasarkan model bisnis dan arus kas kontraktual aset keuangan, memperkenalkan metode expected credit loss sebagai metode menghitung penurunan nilai serta memperbaiki akuntansi untuk lindung nilai. Dalam penerapannya PSAK 71 akan memunculkan pengakuan penyisihan kerugian piutang. Dalam perpajakan hal tersebut akan menimbulkan kontra yang mana akan muncul perb

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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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10

Razak, Nishnurtia, and Carmel Meiden. "Pengaruh Penggunaan Instrumen Derivatif Terhadap Risiko Pasar: Analisa Sebelum dan Setelah Penerapan PSAK 71 Pada Institusi Keuangan Tahun 2015 – 2022." Jurnal Ilmu Komputer dan Bisnis 15, no. 2 (2024): 82–100. http://dx.doi.org/10.47927/jikb.v15i2.770.

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Penelitian ini bertujuan untuk menguji pengaruh penggunaan instrumen derivatif (forward, futures, options dan swap) terhadap risiko pasar sebelum dan setelah penerapan PSAK 71 pada perusahaan sektor keuangan, serta mengetahui apakah penggunaan instrumen derivatif dapat lebih efektif. untuk mengurangi risiko pasar setelah penerapan PSAK 71. Penelitian menggunakan dasar teori portofolio modern, model penetapan harga aset modal dan teori penetapan harga arbitrase. Penggunaan instrumen derivatif dan penerapan PSAK 71 yang berorientasi pada manajemen risiko berdampak pada semakin besarnya volatilit

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Book chapters on the topic "PSAK 71"

1

Rahayu, Rahayu, Reni Yustien, Salman Jumaili, Sri Rahayu, and Musthafa Luthfi. "Analysis of Implementation of PSAK 71 at the Regional Development Bank." In Proceedings of the 3rd Progress in Social Science, Humanities and Education Research Symposium (PSSHERS 2021). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-33-6_45.

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Conference papers on the topic "PSAK 71"

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Pebriansyah, Pebriansyah, and Aria Mita. "Applicability Evaluation of Hedge Accounting Implementation under PSAK 71 (Case Study at PT XYZ)." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320919.

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Araujo, Fernando Antonio Glasner da Rocha, Gabriel Chaves da Rocha Araujo, Carolina Cotrim Melo de Brito, et al. "Avaliação da adequação do perfil etário de pacientes com solicitação de PSA em um laboratório de análises clínicas." In Resumos do 56º Congresso Brasileiro de Patologia Clínica/Medicina Laboratorial. Zeppelini Editorial e Comunicação, 2024. https://doi.org/10.5327/1516-3180.142s1.11504.

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Objetivo: O principal motivo para solicitação de PSA é o rastreamento para o câncer de próstata. A medida se justifica pela alta prevalência e pela significativa mortalidade causada pela doença. O papel do rastreamento na redução da mortalidade, entretanto, é incerto, e as recomendações variam significativamente entre diversas entidades científicas. Nenhuma das principais entidades recomenda o rastreamento antes dos 40 anos, e poucas mantêm o rastreamento após os 70 anos. O objetivo deste trabalho foi avaliar o perfil etário de pacientes com solicitação de PSA em um laboratório de análises por

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