Comparative Analysis of Allowance for Impairment Losses on Credit and Financial Performance Before and After Implementation of PSAK 71 in Banking Listed on The …

A Syahputri, A Yunita, S Sumiyati - Accounthink: Journal of …, 2024 - journal.unsika.ac.id
Abstract The Financial Accounting Standards Board from the Institute of Indonesia Chartered
Accountants issued PSAK 71 on financial Instruments that adopt IFRS 9. Changes in the …

Differences in Banking Financial Performance Before and After the Implementation of PSAK 71 (Empirical Study on Banking Companies Listed on the IDX in 2018 …

AU Nuha, Z Zuhrohtun, JE Prasetio - AURELIA: Jurnal Penelitian …, 2024 - rayyanjurnal.com
A bank is an entity that manages public funds and must ensure that its financial information
reflects comprehensive and high-quality data. In financial accounting, the quality of financial …

A Study of the Impact of PSAK 71 Implementation on Financial Performance and Capital Adequacy Ratio

VE Maulidha, RWR Kusumah - Wiga: Jurnal …, 2023 - ejournal.itbwigalumajang.ac.id
This study intends to compare bank financial performance in terms of net income before and
after applying PSAK 71 to CKPN in terms of bank credit, capital, and financial performance …