Erm power on support the role of psak 71 in saving banking finances during the covid-19 pandemic

• Autores: Sunitha Devi, Ni Made Dwi Ratnadi, Lucy Sri Musmini, Putu Riesty Masdiantini
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 70, Nº. 2, 2025, págs. 1-34
• Idioma: español
• Títulos paralelos:
  • Erm power apoya el papel de psak 71 para salvar las finanzas bancarias durante la pandemia de covid-19
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    PSAK 71 is used to prevent procyclical CKPN during emergencies. If a bank's CKPN value is procyclical, then the bank's financial sustainability becomes blurred during economic stress. This situation will harm investors interested in the bank's financial success. This study evaluates the effectiveness of PSAK 71 and ERM in reducing the impact of the COVID-19 pandemic on the financial performance of banking institutions during the economic crisis. Using a saturated sample selection technique, we selected a sample of 47 banks from the IDX from 2018 and 2023 for this research. We analyzed the data using the Wilcoxon signed-rank test. Research shows that (a) there is a slight average difference between the CKPN value in the first and second years of the COVID-19 pandemic, and (b) there is no difference between the loan value in the first and second years of the COVID-19 pandemic. 19 pandemic, and (c) there are differences in the value of profits in the first and second years of the COVID-19 pandemic.

  • English

    El PSAK 71 se utiliza para prevenir el CKPN procíclico durante las emergencias. Si el valor del CKPN de un banco es procíclico, la sostenibilidad financiera del banco se vuelve borrosa durante el estrés económico. Esta situación perjudicará a los inversores interesados en el éxito financiero del banco. Este estudio evalúa la eficacia del PSAK 71 y el ERM para reducir el impacto de la pandemia de COVID-19 en el desempeño financiero de las instituciones bancarias durante la crisis económica. Utilizando una técnica de selección de muestra saturada, seleccionamos una muestra de 47 bancos del IDX de 2018 y 2023 para esta investigación. Analizamos los datos utilizando la prueba de rangos con signo de Wilcoxon. La investigación muestra que (a) existe una ligera diferencia promedio entre el valor del CKPN en el primer y segundo año de la pandemia de COVID-19, y (b) no hay diferencia entre el valor del préstamo en el primer y segundo año de la pandemia de COVID-19. 19 pandemia, y (c) existen diferencias en el valor de las ganancias en el primer y segundo año de la pandemia de COVID-19.

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