The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX)

Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN). In the ECL method, banks establish CKPN from the beginning of credit recognition using the forward-looking method on macroeconomic conditions. In Indonesia's current status quo in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards that are useful for strengthening the line of corporate accountability in Indonesia and able to answer Indonesia's main urgency at this time. The purpose of this paper is to produce a framework that can later become an alternative bank in making decisions for the application of the post model PSAK 71. The method in this study uses a qualitative method with a descriptive design. The consequence of applying PSAK 71 will result in a rise in CKPN on loans, which will have an impact on the company's capital. Because the method used in PSAK No. 71 will use the expected credit loss method to determine the expected credit loss, loans that were not previously formed by CKPN will be formed depending on whether there is credit risk exposure or not, as shown by BBNI and BBTN which are seen in the observation year. This will result in an increase in the amount of CKPN on loans.Since there were banks in BUMN banking that experienced an increase in CKPN on loans as indicated by BBNI and BBTN, but there were also banks that experienced a decrease in the value of CKPN on loans as indicated by BBRI, there is no clear correlation between the application of PSAK 71 and CKPN on credit

PENGGUNAAN PERSPEKTIF POSITIVE ACCOUNTING THEORYTERHADAP KONSERVATISMA AKUNTANSIDI INDONESIA

This study aims to analyze the effect of using Positive Accounting Theory Perspective of AccountingConservatism in Indonesia in manufacturing company from 2008 to 2012. Independent variables of this study are Manajerial Ownership, Public Ownership, Leverage, Profitability, and Firm Size. While the dependent variable of this study is Accounting Conservatism. The data which used in this study were obtained from Indonesian Capital Market Directory (ICMD) for 2008 - 2012 period and historical data published by Indonesia Stock Exchange.There is a population of 139 manufacturing companies. The sampling  technique  used  is  purposive  sampling  with  having  sample  criteria  is  manufacturing companies listed on the IDX (Indonesia Stock Exchange)   in the period 2008 to 2012, so will be obtained 35 as a sample of research with 175 observation data. The method of analyzing data used is multiple linear regression analysis with using of SPPS software version 19. The results of this study to indicate that manajerial ownership, leverage and profitabiltas have a significant effect of accounting conservatisma. Public ownership, firm size have no effect of accounting conservatism

Respons pajak daerah: Impresi covid-19?

The Covid-19 pandemic 2020 caused decrease Regional Tax Revenue in Palembang. The purpose of research to analyze comparison of Regional Tax receipts in Palembang before and during the Covid-19 and to analyze the comparison of Land and Building Tax receipts in 18 Districts in Palembang before and after the adjustment Tax Object Selling Value rate. The type research is descriptive quantitative with secondary data types use panel data with time series and cross section data types analyzed using Paired Sample T Test technique through the SPSS version 26 application. The total population is 120 consisting of 12 types regional taxes 2018-2021 period and Land and Urban Building Tax in 18 sub-districts 2017-2020 period. The sampling technique is saturated sampling so number of samples is 120. The results research are the types regional taxes affected by the Covid-19 are Parking and Hotel Tax. The sub-districts affected adjustment Tax Object Selling Value rate are 9 sub-districts, Sukarami, Ilir Timur I, Kalidoni, Ilir Timur II, Jakabaring, Kemuning, Ilir Timur III, Ilir Barat I, and Alang-Alang Lebar. The implications this research is can be informative suggestions in formulating regulations as a corrective step to increase local tax revenues in the city of Palembang

DETERMINAN BELANJA MODAL PEMERINTAH DAERAH DI SUMATERA SELATAN

Penelitian ini mencoba menunjukkan hubungan antara belanja modal pemerintah daerah di provinsi Sumatera Selatan dengan kekayaan daerah, dana perimbangan, dan sisa lebih pembiayaan anggaran (SiLPA). Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Selatan Tahun 2016-2020 Seluruh Kabupaten dan Kota menjadi sumber data sekunder. Jumlah sampel yang diambil dengan teknik sensus atau sampling total selama lima tahun sebanyak 85 sampel pada 17 kabupaten/kota. Perangkat lunak SPSS dan regresi linier berganda digunakan untuk menguji data. Belanja modal (Y) merupakan variabel dependen, Sedangkan sisa lebih pembiayaan anggaran (X3), kekayaan daerah (X2), dan dana perimbangan (X1) merupakan faktor independen. sebesar 34,8% dipengaruhi oleh faktor eksternal. Dana kekayaan dan perimbangan daerah memiliki pengaruh yang kecil namun cukup besar terhadap belanja modal, sedangkan SiLPA memiliki dampak yang kecil atau bahkan tidak ada sama sekali. Kata Kunci: SiLPA, Kekayaan Daerah, Belanja Modal dan  Dana Perimbanga