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PERLAKUAN AKUNTANSI KREDIT BERMASALAH (NON PERFORMING LOAN) SERTA KESESUAIANNYA DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN PSAK NO. 71 PADA PT. BANK RAKYAT INDONESIA (BRI) KOTA JAYAPURA KANTOR CABANG ABEPURA

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 123–137

DOI
10.52062/jakd.v16i1.1856
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This type of research is a qualitative descriptive comparative study which compares the accounting treatment used by Bank Rakyat Indonesia with PSAK No. 71 on non-performing loans. Based on research conducted at PT. Bank Rakyat Indonesia (Persero). Tbk. Jayapura City Abepura Branch Office to find out the accounting treatment for non-performing loans (non-performing loans) in accordance with PSAK No. 71. It is found that the accounting treatment applied by Bank Rakyat Indonesia for non-performing loans is in accordance with PSAK No. 71 where the credit has been using the method of calculating and providing reserves for losses due to bad loans using the expected loss approach, so that in the event of losses or inflation they can still be taken into account. The accounting treatment in terms of allowance for impairment losses that has been carried out by Bank Rakyat Indonesia, both in lending and lending activities and in impairment activities and write-offs of income from non-performing loans is in accordance with the provisions of PSAK Number 71.

Keywords

Collaboration network of the authors

25 authors · 82 co-authorship links

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Agustinus SalleAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Cornelia Desiana MataniAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Bill J. C PangayowAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Andi SetiawanAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Dian Junita DewiAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Rosalin Ledi Diana AnouwAffiliation unknown1
Hesty T. SalleAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PERLAKUAN AKUNTANSI KREDIT BERMASALAH (NON PERFORMING LOAN) SERTA KESESUAIANNYA DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN PSAK NO. 71 PADA PT. BANK RAKYAT INDONESIA (BRI) KOTA JAYAPURA KANTOR CABANG ABEPURA</dc:title>
	<dc:creator>Darmawan, Hary</dc:creator>
	<dc:creator>Layuk, Paulus Allo</dc:creator>
	<dc:creator>Patma, Kurniawan</dc:creator>
	<dc:subject xml:lang="en-US">Non-performing Loan</dc:subject>
	<dc:subject xml:lang="en-US">PSAK Number 71</dc:subject>
	<dc:description xml:lang="en-US">This type of research is a qualitative descriptive comparative study which compares the accounting treatment used by Bank Rakyat Indonesia with PSAK No. 71 on non-performing loans. Based on research conducted at PT. Bank Rakyat Indonesia (Persero). Tbk. Jayapura City Abepura Branch Office to find out the accounting treatment for non-performing loans (non-performing loans) in accordance with PSAK No. 71. It is found that the accounting treatment applied by Bank Rakyat Indonesia for non-performing loans is in accordance with PSAK No. 71 where the credit has been using the method of calculating and providing reserves for losses due to bad loans using the expected loss approach, so that in the event of losses or inflation they can still be taken into account. The accounting treatment in terms of allowance for impairment losses that has been carried out by Bank Rakyat Indonesia, both in lending and lending activities and in impairment activities and write-offs of income from non-performing loans is in accordance with the provisions of PSAK Number 71.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1856</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1856</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 123-137</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 123-137</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1856/1489</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>