ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Administration - Business
Architecture and Urbanism
Psychology
Religion

Languages

Countries
Indonesia

Years
2021
2020
2019
2018
2017
2016
2015

Filter  
 
10  Articles
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

This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Ind... see more

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair val... 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

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

ABSTRAKPenelitian ini bertujuan untuk mengetahui persepsi manajemen bank umum syariah terhadap kemungkinan penerapan PER (Profit Equalization Reserve) ditinjau dari sisi akuntansi bank syariah. Metode yang digunakan adalah model Miles and Huberman, yaitu ... 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

Early warning is essential for overseeing the firm’s financial system stability, and is developed by financial distress model. Financial Distress is financial declining phase that happens before bankruptcy or liquidation. This Research aimed to analyze wh... see more

1 of 1 pages  |  10  records  |  more records»