ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Education
Economy
Political Sciences
History
Literature
Languages
Agronomy and forestry
Public health
Research
Medicine / Sub specialtie
all records (74)

Languages
English
Portuguese
Spanish
German
French

Countries
Indonesia
Brazil
USA
Colombia
Cuba
Poland
South Africa
Ukraine
Pakistan
India
all records (68)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
98.574  Articles
1 of 9.858 pages  |  10  records  |  more records»
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 ... see more

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 red... see more

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of ... see more

The Bad Debts is very influential on the decline in operating profit of the companyThis study aims to determine the presentation, recognition and measurement and disclosure of uncollectible receivables at PT. Angkasa Pura I (Persero) Manado Branch and con... see more

Abstrak: Cadangan Kecukupan Penurunan Nilai (CKPN) adalah salah satu akun pada Laporan Keuangan Bank Umum yang paling banyak mendapat perhatian. Akun ini beserta pengungkapannya memberi informasi berkenaan dengan keberlanjutan usaha suatu Bank. Pembentuka... see more

In conducting the sale of goods and services. The sale is made in cash and lending. Receivables arising from the sale or delivery of goods and services on credit are classified as trade receivables which are then not likely to change into receivables. And... see more

One of the bank’s biggest revenue is comes from credit. However in distributing credit to society, there is usually an obstacles of the payment of credit to the bank. The bigger the load of bank to make a reserve fund, bank loss itself will reduce the cap... see more

This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 5... see more

Allowance for impairment losses are reserves that must be formed by the Bank to face the risk of loss due to investment. The purpose of this study is to compare PSAK 55 and 71 about financial instruments and recognition, measurement, especially about impa... see more

1 of 9.858 pages  |  10  records  |  more records»