Analisis Kemungkinan Penerapan PSAK 71 pada PT BPR BKK Boyolali (Perseroda)

FATIKASARI, ANANDA NOFIA (2022) Analisis Kemungkinan Penerapan PSAK 71 pada PT BPR BKK Boyolali (Perseroda). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Bank Perkreditan Rakyat memiliki fungsi sebagai lembaga penghimpun dana masyarakat untuk disalurkan dalam bentuk kredit. Pandemi covid-19 memberikan dampak bagi perbankan dalam menghadapi gagal bayar atas kredit yang disalurkan. Tujuan dari penelitian ini adalah untuk menganalisis kemungkinan penerapan PSAK 71 pada perbankan lingkup BPR terkait cadangan penurunan nilai instrumen keuangan kredit dengan metode studi kepustakaan dengan analisis data deskriptif. Data yang digunakan dalam penelitian adalah laporan keuangan selama periode 2020 didukung laporan keuangan sebelumnya. Hasil penelitian menunjukkan bahwa cadangan kerugian penurunan nilai pada Bank Perkreditan Rakyat diakui sebagai penyisihan penghapusan aset produktif dan tidak meningkat signifikan sejalan dengan perubahan kualitas kredit selama pandemi covid-19. Berdasarkan perhitungan rasio penyisihan penghapusan aset produktif yang tidak meningkat dan berbanding terbalik dengan kualitas kredit yang semakin menurun, PSAK 71 belum diterapkan pada pengelolaan kredit BPR. /BPR have a function as an institution to collect public funds to be channeled in the form of credit. The covid-19 pandemic has had an impact on banks in facing default on loans disbursed. The purpose of this study was to analyze the possibility of applying PSAK 71 to the scope of BPR banking related to the allowance for impairment of credit financial instruments using the literature study method with descriptive data analysis. The data used in this study are financial statements for the 2020 period, supported by previous financial reports. The results show that the allowance for impairment losses at BPR is recognized as an allowance for productive asset write-offs and does not increase significantly in line with changes in credit quality during the covid-19 pandemic. Based on the calculation of the allowance for possible losses on earning assets which does not increase and is inversely proportional to the declining credit quality, PSAK 71 has not yet been applied to BPR credit management.

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