Analisis perbandingan PSAK 55 dan PSAK 71 pada PT bank negara indonesia (persero) Tbk

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Published: Oct 31, 2022
DOI: https://doi.org/10.21067/jrpe.v7i2.6902

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Aulia Fatiha Kurniadi
Universitas Telkom
Lathifah Ayu Rahmanissa
Universitas Telkom
Leila Hasnah Rosydah
Universitas Telkom
Putri Astari Angraini
Universitas Telkom
Yolanda Rudila Putri
Universitas Telkom

Abstract

This study aims to examine the comparison of PSAK 55 and PSAK 71 and their impact and implementation on PT Bank Negara Indonesia (BNI) Tbk. The descriptive qualitative method which is explanatory research with a literature study approach and content analysis is the research method used. In this study, secondary data is the data used which takes data and information from the annual financial statements of Bank BNI sourced from the BEI website. The results of the study are the impact of the enactment of PSAK 71 which lies in the measurement and grouping of financial assets, as well as the calculation of CKPN which was originally calculated based on historical data to be forward looking.


 

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How to Cite
Fatiha Kurniadi, A., Ayu Rahmanissa, L., Hasnah Rosydah, L., Astari Angraini, P., & Rudila Putri, Y. (2022). Analisis perbandingan PSAK 55 dan PSAK 71 pada PT bank negara indonesia (persero) Tbk . Jurnal Riset Pendidikan Ekonomi, 7(2), 168–177. https://doi.org/10.21067/jrpe.v7i2.6902
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Vol. 7 No. 2 (2022): OKTOBER
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