Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum

Abstract

The Decrease Adequacy Reserves (CKPN) is one of the accounls in the Bank's Financial Stalements that are most concerned. This account and its disclosures provide information regarding the sustainability of a Bank's business. The establishmenl and presentation of CKPN is subject to the provisions of the Regulator (Basel) and PSAK 7l Financial Instruments. PSAK 71 fficially supersedes PSAK 55 which has been the reference of the Bank in the formation of CKPN. There is a similarity between these two provisions in the formalion of CKPN formulated as EL - PD x EAD x LGD. But of course there are fundamental dffirences stafiingfrom the recognition / formation of EL to the key parameters. This in turn /orced the Bank to relhink its business model to irnestmenl in human resource and information syslems.

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