Implementasi PSAK 71 Terkait Cadangan Kerugian Penurunan Nilai pada Bank BNI di BEI Tahun 2022-2023
Abstract
This study examines the implementation of PSAK 71 on the allowance for impairment losses (CKPN) at Bank BNI for the 2022-2023 period. PSAK 71, which adopts the principles of IFRS 9, requires banks to measure credit losses based on the Expected Credit Loss (ECL) model to forecast potential future losses. This study employs a descriptive quantitative method using data from Bank BNI’s financial statements, analyzed to observe changes in CKPN and financial performance. The findings show that the application of PSAK 71 has improved the efficiency of credit risk management, as reflected in a reduction in the Non-Performing Loan (NPL) ratio and an increase in profitability. Additionally, the ECL approach has positively impacted the bank’s financial performance, supported financial stability and enhanced investor confidence.
Keywords: PSAK 71, Allowance for Impairment Losses, Expected Credit Loss, Bank BNI, Credit Risk, Financial Performance
Abstrak
Penelitian ini membahas implementasi PSAK 71 pada cadangan kerugian penurunan nilai (CKPN) di Bank BNI periode 2022-2023. PSAK 71, yang mengadopsi prinsip IFRS 9, mengharuskan bank untuk mengukur kerugian kredit berdasarkan model Expected Credit Loss (ECL) guna memprediksi potensi kerugian masa depan. Studi ini menggunakan metode deskriptif kuantitatif dengan data dari laporan keuangan Bank BNI, yang dianalisis untuk mengamati perubahan CKPN dan kinerja keuangan. Hasil penelitian menunjukkan bahwa penerapan PSAK 71 telah meningkatkan efisiensi pengelolaan risiko kredit, yang tercermin dari penurunan rasio Non-Performing Loan (NPL) dan peningkatan profitabilitas. Selain itu, penerapan pendekatan ECL memberikan dampak positif pada kinerja keuangan bank, mendukung stabilitas keuangan, dan meningkatkan kepercayaan investor.
Kata Kunci: PSAK 71, Cadangan Kerugian Penurunan Nilai, Expected Credit Loss, Bank BNI, Risiko Kredit, Kinerja Keuangan
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PAR (Proceeding of Accounting Responsibility) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
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