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9.194  Articles
1 of 920 pages  |  10  records  |  more records»
This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes... 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

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

Abstrak: Pada akhir tahun 2016, Dewan Standar Akuntansi Keuangan menerbitkan Eksposure Draft PSAK 71 untuk menggantikan PSAK 55 Instrumen Keuangan, yang rencananya efektif per 1 Januari 2019. Instrumen Keuangan berupa kredit adalah aset utama pada Neraca ... see more


Telah  dilakukan  penelitian  tindakan  kelas  dengan  tujuan meningkatkan  aktivitas dan  hasil  belajar  kognitif  siswa  kelas XI-IPA SMA Masehi  1 PSAK Semarang melalui pemberian umpan b... see more

The primary purpose of this research study is to thoroughly examine the implementation of Statement of Financial Accounting Standard Number 16 at a construction company in Indonesia, particularly fixed assets, from purchasing fixed assets to disposal of t... see more

The purpose of this research is to determine how the form of the Masamba Syuhada Mosque's financial statements and the suitability of the financial statements prepared at the Masamba Syuhada Mosque with PSAK 45. The research methodology used in this study... see more

The commentators interpret the Qur'an according to their knowledge, tendencies and scientific ability. One of the verses about which the commentators have given different opinions is the verse:«?????? ????????? ????? ??????? ????????????? ?????? ?????? ??... see more

1 of 920 pages  |  10  records  |  more records»