Skripsi

PROSEDUR PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI KREDIT PADA PT BANK PEMBANGUNAN DAERAH SUMATERA SELATAN DAN BANGKA BELITUNG

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This final report discusses the procedures for establishing the Allowance for Impairment Losses (AIL) on loans at PT Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung. The AIL is a reserve that banks are required to establish in order to mitigate the risk of losses arising from uncollectible loans and to ensure that the quality of financial statements remains realistic and is not overstated. This report aims to comprehensively identify and understand the stages of ALR formation in accordance with the provisions of PSAK 71, which employs the Expected Credit Loss (ECL) approach. The findings indicate that the ALR formation procedure is carried out in a structured manner and involves four operational units: the Risk Management Division, the Information Systems Technology Division, the Board of Directors, and the Financial Control and Accounting Division. Each unit plays an interdependent role, ranging from the processing of credit portfolio data, the provision of system data, ECL calculations, to financial recording and reporting. This process ensures that the resulting value of the CKPN accurately reflects the credit risk conditions. However, there are challenges such as data limitations and the accuracy of credit stage classification. Therefore, improvements in data quality, strengthening of human resource competencies, and better inter-unit coordination are required to ensure the CKPN formation process runs more effectively and reliably.

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Availability

Detail Information

Series Title

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Call Number

T2007052026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xix, 78 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.833 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perbankan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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