ANALISA PENERAPAN PSAK 71 PADA PERBANKAN SYARIAH (Studi kasus pada Bank BTN SYARIAH KOTA MALANG)

Zhulifar Maulana Ibarahim Aziz, Afifudin Afifudin, Arista Fauzi Kartika Sari

Abstract


The purpose of this study was to analyze the suitability of the concept of recognition, measurement, presentation and disclosure of non-performing loans in Islamic banking. The object and location of this research is Bank BTN Syariah Malang. In this research data collection technique using interview study. The analytical technique used in this research is to use qualitative analysis methods. The results of this study indicate that the Malang Syariah BTN bank is still using PSAK 55 and will hasten to use PSAK 71 and the recognition and measurement of non-performing loans at the Malang Syariah BTN bank in accordance with the recognition and measurement concepts in PSAK 55, the presentation concept of BTN Syariah Malang in accordance with the presentation concept in PSAK 55, and the concept of Bank BTN Syariah Malang disclosure in accordance with the concept of disclosure in PSAK 55.

Keywords : Recognition, Measurement, Presentation, Disclosure, PSAK 71


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