PERLAKUAN AKUNTANSI KREDIT BERMASALAH (Nonperforming Loan) KESESUAIANNYA SEBELUM DAN SESUDAH PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 31 EFEKTIF DICABUT PADA PT. BANK MANDIRI (Persero) Tbk CABANG SORONG

Abstract

Abstract: This research is a qualitative descriptive study that aims to determine the accounting treatment of problem loans at Bank Mandiri before and after PSAK No. 31 effectively revoked and in accordance with PSAK No.55 (revised 2011), PSAK No.50 (revised 2010) and PSAK No.60 (revised 2010). Data collection methods used in this study are documentation and interviews with the Bank Mandiri in the credit and accounting division. Based on the results of the study, the most fundamental difference in the accounting treatment of nonperforming loans at Bank Mandiri is the establishment of allowance for losses or Allowance for Earning Asset Losses using credit loss expectations determined by the bank. However, after January 1, 2010 in the accounting treatment of financial instruments assets, equity and liabilities at Bank Mandiri using PSAK No. 50 (revised 2010), PSAK No. 55 (revised 2011) and PSAK No. 60 (revised 2010) and the establishment of credit reserves or allowance for impairment losses based on credit losses that have been taken from previous debtor data. The establishment of reserves using incured losses is considered more effective because it uses data sources taken from transaction data at least 3 years before, so it is difficult for banks to engineer their financial statements.

Keywords: Non-performing loans, Incured loss, Expectation loss, PSAK, Financial Accounting.