IMPLEMENTATION OF PSAK 71 AND ITS IMPACT ON THE ALLOWANCE FOR IMPAIRMENT LOSSES (CKPN) IN THE BANKING SECTOR: A CASE STUDY OF PT BANK NEGARA INDONESIA (PERSERO) TBK.

Authors

  • Juvita Maharani Mahasiswa
  • Leedia Salmayda Perbanas Institute
  • Baginda M Ramadhan Perbanas Institute
  • Fangky A Sorongan Perbanas Institute

Keywords:

PSAK 71, ECL, CKPN, Banking Sector, Financial Reporting, Risk Management, IFRS 9

Abstract

This paper analyzes the implementation of PSAK 71, which adopts the expected

credit loss (ECL) model, and its impact on the calculation of Allowance for Impairment

Losses (CKPN) in the banking sector, using PT Bank Negara Indonesia (Persero) Tbk. as a

case study. The study compares the CKPN values before and after the adoption of PSAK 71

and examines the bank’s strategies in adapting to the new standard. The results show a

significant increase in CKPN post-implementation, reflecting a more forward-looking risk

assessment. The study highlights the challenges and policy adjustments made by Bank BNI to

maintain profitability and capital adequacy.

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Published

2025-08-08

Issue

Vol. 3 (2025): The 3rd Proceedings of the Perbanas International Seminar on Economics, Business, Management, Accounting and IT

Section

Articles