| dc.contributor.author | Larasati, Agustina | |
| dc.contributor.author | Supatmi, Supatmi | |
| dc.date.accessioned | 2014-08-07T07:38:14Z | |
| dc.date.available | 2014-08-07T07:38:14Z | |
| dc.date.issued | 2014-07 | |
| dc.identifier.citation | Andrić, Mirko, Kristina Mijić & Dejan Jakšić. 2011. Financial Reporting And Characteristics Of Impairment Of Assets In The Republic of Serbia According To IAS/IFRS And National Regulation. Economic Annuals, Vol LVI, No. 189. Bragg, Steven M. 2012. Panduan IFRS (edisi revisi). Terjemahan Thomas Sumarsan. Jakarta : Indeks Direktorat Penelitian dan Pengaturan Perbankan, Bank Indonesia. (2008). Pedoman Akuntansi Perbankan Indonesia (Revisi 2008). Jakarta. Emanuela. 2012. Analisis Penerapan PSAK 50 Dan 55 (Revisi 2006) Atas Impairment Piutang Pada Perusahaan Multifinance. Skripsi program S1 Universitas Indonesia. Diunduh pada tanggal 8 April 2013. Epstein, Barry J dan Eva K Jermakowicz. 2007. Interpretation and Aplication of International Financial Reporting Standards. Canada : Wiley. Febriati, Ekaputri Ciptani. 2013. Analisis Penerapan PSAK 55 atas cadangan Kerugian Penurunan Nilai. Jurnal EMBA, Vol 1 No 3. Ikatan Akuntan Indonesia. 2009. Eksposure Draft (ED) Pernyataan Standart Akuntansi Keuangan (PSAK) No 48 (revisi 2009). Ikatan Akuntan Indonesia. 2010. Eksposure Draft (ED) Pernyataan Standar Akuntansi Keuangan (PSAK) No 50 (revisi 2010). Ikatan Akuntan Indonesia. 2010. Eksposure Draft (ED) Pernyataan Standar Akuntansi Keuangan (PSAK) No 55 (revisi 2011). Ikatan Akuntan Indonesia. 2010. Eksposure Draft (ED) Pernyataan Standar Akuntansi Keuangan (PSAK) No 60 (revisi 2010). Undang Undang Republik Indonesia No 10 Tahun 1998 Tentang Perbankan. Martani, Dwi. 2010. Dalam Slide PSAK 50 dan 55 Overview. Diunduh pada tanggal 8 April 2013. Merkusiwati dan Ni ketut Lely Aryani. 2007. Evaluasi pengaruh CAMEL terhadap kinerja perusahaan. Buletin Studi Ekonomi, Vol 12 no 1. www.bi.go.id www.idx.co.id | en_US |
| dc.identifier.isbn | 978-602-70429-1-9 | |
| dc.identifier.uri | http://hdl.handle.net/11617/4650 | |
| dc.description.abstract | Statement of Financial Accounting Standard (Pernyataan Standar Akuntansi Keuangan/ PSAK) 50 and 60 (revised 2010) is a standard governing the presentation and disclosure of financial instruments. This standard is very influential on the Indonesian banking disclose details of financial assets and the impairment of assets in the financial statements. So, this study aimed to describe the level of compliance of banks in Indonesia to implement SFAS. As a high regulatory industry, allegedly the level of compliance of the banks application of SFAS are high. Financial assets consist of available for sale (Available for Sale), HTM (Held-to-Maturity), L & R (Loans and Receivables) and FVTPL (Financial assets at fair value through profit and loss). This study is a qualitative and quantitative research with a descriptive design. This study took a sample of 30 banking companies by using purposive sampling. The results showed the type of financial assets of L & R has the greatest amount of total assets, while AFS has the greatest impairment. The research also found that an increasing number of companies are very specific in disclose the policy of financial instruments in the years 2010-2012. | en_US |
| dc.publisher | Universitas Muhammadiyah Surakarta | en_US |
| dc.subject | PSAK 50 and 60 | en_US |
| dc.subject | Impairment | en_US |
| dc.subject | Financial asset | en_US |
| dc.subject | Banking | en_US |
| dc.title | Pengungkapan Informasi Aset Keuangan dan Impairment-Nya di Perbankan Menurut PSAK 50 dan 60 | en_US |
| dc.type | Article | en_US |
