Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic

Yusdika, Arlie Irham; Purwanti, Dyah

doi:10.37641/riset.v3i1.72

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…PSAK 71 has a significant effect on the EPS of consumer sector companies listed on the IDX in 2020 (Yusdika & Purwanti, 2021) accounting policies related to bond investments from 6 (six) companies used in the study that have been effective since January 1, 2020, which are in accordance with PSAK 71. Recognition and measurement of bond investments made by companies are in accordance with their respective classifications financial assets determined based on the business model and in managing financial assets and contractual cash flow characteristics.…”

Section: Financial Instrumentsmentioning

confidence: 79%

Impairment in Value of Psak 7 Financial Accounting Standards, Classification of Accounting Measurements in Hedging Companies in the Banking Sector Due to Corona Virus

Fery

2022

MARGINAL

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The less difference between SAK and IFRS can provide benefits for stakeholders in commercial banks in Indonesia. Companies that have public accountability, regulators try to make the necessary regulatory infrastructure, especially in capital market transactions, as well as users of financial statement information can use or use financial accounting standards as a guide in improving the quality of information produced in financial statements. value, financial instruments, measurement classification, hedging in banking sector companies due to the corona virus. The results showed that the banking sector experienced a decline in value with the entry of the Corona Virus outbreak which lasted long enough so that the banking sector was depressed which resulted in the value of PSAK 71 changing the condition of banking financial statements so that risk hedges arise from certain risks that can affect profit and loss or comprehensive income. others, in the case of investments in equity instruments that the entity has selected to represent changes in fair value in other comprehensive income.

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Section: Financial Instrumentsmentioning

confidence: 79%

Impairment in Value of Psak 7 Financial Accounting Standards, Classification of Accounting Measurements in Hedging Companies in the Banking Sector Due to Corona Virus

Fery

2022

MARGINAL

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“…Novika & Siswanti (2022) added that the ROA profitability ratio helps see the number of assets contributed to net income. Yusdika & Purwanti (2021) added that the Covid-19 pandemic to date has resulted in poor macroeconomic projections for banking in the future.…”

Section: Figure 2 Vertical Data Of Yogyakarta Msme Loans In Bankingmentioning

confidence: 99%

“…The Covid-19 pandemic has impacted banking financial performance due to stagnant economic activity followed by an increasing number of unemployed and declining public income, so financial banking turnover has also decreased (Bahri & Nugraha, 2021). Yusdika & Purwanti (2021) explained the very significant impact of Covid-19 on the Indonesian economy. BPS recorded that Indonesia's Gross Domestic Product in the 2nd quarter of 2020 grew by -5.32%, while in the 3rd quarter of 2020, it grew by -3.49 year-on-year.…”

Section: Introductionmentioning

confidence: 99%

The Financial Performance of Bank BPD Diy Pre and Post Covid-19 Pandemic

Bahri

Ramli²,

Alamsyah³

2022

riset

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The outbreak of Covid-19 2019 had an impact on the decline in the economy of the Special Region of Yogyakarta and the financial performance of Bank BPD DIY. This study aims to analyze differences in the performance of Financial Performance and ROA values of Bank BPD DIY between 2019, 2020, and 2021. The research method uses the Independent Sample T-Test. The population and sample using monthly financial statements are 36 samples. The results of the study show that in 2019, 2020 and 2021. Bank BPD DIY assets have decreased. The results of the independent test of the t-test sample show that there are differences in the financial performance of Bank BPD DIY between 2019, 2020 and 2021.

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Influence of liquidity and solvency on profitability of agroindustrial companies in the conditions of Covid-19

Čavlin¹,

Đokić²,

Miletić³

2022

Ekonomika poljoprivrede

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Agroindustry is traditionally an unavoidable category in the analysis of any economy. The objectives of the research are to present a summary of the profit and financial positions of agro industrial companies in the period of COVID-19, and to analyze financial vitality in the context of liquidity of manufacture of food products and beverages, in the year 2020 and 2019, as well as its' average five-year parameters. The findings show that the liquidity indicators are below the desirable norms and overall liquidity assessment is unfavorable. Further analysis by subsectors has revealed differences in profit positions by subsectors, due to different effects of the crisis, so the findings can serve as an incentive to review decisions of all stakeholders, including economic creators' policy.

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Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic

Cited by 3 publications

References 8 publications

Impairment in Value of Psak 7 Financial Accounting Standards, Classification of Accounting Measurements in Hedging Companies in the Banking Sector Due to Corona Virus

Impairment in Value of Psak 7 Financial Accounting Standards, Classification of Accounting Measurements in Hedging Companies in the Banking Sector Due to Corona Virus

The Financial Performance of Bank BPD Diy Pre and Post Covid-19 Pandemic

Influence of liquidity and solvency on profitability of agroindustrial companies in the conditions of Covid-19

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