{"id":2341,"date":"2019-09-03T12:00:00","date_gmt":"2019-09-03T05:00:00","guid":{"rendered":"https:\/\/webdev.teradata.co.id\/?p=2341"},"modified":"2023-11-14T10:20:11","modified_gmt":"2023-11-14T03:20:11","slug":"penerapan-aplikasi-psak-71-pada-bank-bisnis-international","status":"publish","type":"post","link":"https:\/\/teradata.co.id\/index.php\/penerapan-aplikasi-psak-71-pada-bank-bisnis-international\/","title":{"rendered":"Penerapan Aplikasi PSAK 71 pada Bank Bisnis International"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2341\" class=\"elementor elementor-2341\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3b04ea elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"e3b04ea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05005c7\" data-id=\"05005c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-776b487 elementor-widget elementor-widget-heading\" data-id=\"776b487\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">News<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7bee424 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"7bee424\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f02f07\" data-id=\"9f02f07\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27c238e elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"27c238e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b76bf4\" data-id=\"6b76bf4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b6c821f elementor-widget elementor-widget-wpr-post-title\" data-id=\"b6c821f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpr-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"wpr-post-title\">Penerapan Aplikasi PSAK 71 pada Bank Bisnis International<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4608560 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"4608560\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37a4bb0\" data-id=\"37a4bb0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-feb8d10 wpr-post-info-align-center elementor-widget elementor-widget-wpr-post-info\" data-id=\"feb8d10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpr-post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"wpr-post-info wpr-post-info-horizontal\"><li class=\"wpr-post-info-author\"><img alt='' src='https:\/\/secure.gravatar.com\/avatar\/edfacbc9cdb7e252ac2c06f73c67a5f5?s=65&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/edfacbc9cdb7e252ac2c06f73c67a5f5?s=130&#038;d=mm&#038;r=g 2x' class='avatar avatar-65 photo' height='65' width='65' \/><span>Teradata<\/span><\/li><li class=\"wpr-post-info-date\"><span>September 3, 2019<\/span><\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-431f7b7 elementor-widget elementor-widget-shortcode\" data-id=\"431f7b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"> <div class='avc_visit_counter_front' style='border: 1px solid #000000;background-color: rgb(247,148,29,0);border-radius:25px;font-size: 16px; width: 100%; max-width:150px; margin: 0 auto;padding:5px;'>Visits: 116  <\/div> <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff582e5 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"ff582e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4693386\" data-id=\"4693386\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f3e2c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"9f3e2c5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ec31a1\" data-id=\"3ec31a1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28e94e5 elementor-widget elementor-widget-text-editor\" data-id=\"28e94e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Panduan pengakuan dan pengukuran instrumen keuangan telah direvisi oleh pihak otoritas dan dituangkan dalam Pernyataan Standar Akuntasi Keuangan (PSAK 71). Standar tersebut mengacu kepada International Financial Reporting Standard (IFRS) 9 yang kelak akan diterapkan untuk menggantikan PSAK 55 yang telah diberlakukan sebelumnya.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e58fe4 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"8e58fe4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5aec0c8\" data-id=\"5aec0c8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab0224a elementor-widget elementor-widget-text-editor\" data-id=\"ab0224a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">Poin penting PSAK 71 adalah soal klasifikasi aset keuangan serta pencadangan atas penurunan nilai aset keuangan yang berupa piutang, pinjaman, atau kredit. Metode penghitungan dan penyediaan cadangan untuk kerugian akibat pinjaman tidak tertagih secara mendasar diubah dalam standar baru ini. Jika sebelumnya (PSAK55), kewajiban pencadangan baru muncul setelah munculnya tunggakan atas pembayaran pinjaman (<em><i>incurred loss<\/i><\/em>), maka pada PSAK 71 pihak institusi keuangan wajib melakukan pencadangan sejak awal periode kredit. Pencadangan didasarkan pada ekspektasi kerugian kredit (<em><i>expected credit loss<\/i><\/em>) pada masa mendatang berdasarkan berbagai faktor, termasuk faktor-faktor eksternal yang dapat berpengaruh seperti makro ekonomi di masa mendatang.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3325b60 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"3325b60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b04d38\" data-id=\"3b04d38\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19b4dac elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"19b4dac\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-287c2f2\" data-id=\"287c2f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2ad08d elementor-widget elementor-widget-text-editor\" data-id=\"d2ad08d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sebagai usaha penyiapan aplikasi yang sesuai dengan Standar Akuntasi, PT Teradata Megah mengundang beberapa narasumber yang ahli dalam bidang tersebut untuk membantu penyusunan aplikasi PSAK 71 yang akan diterapkan pada berbagai institusi keuangan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a5d025 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"9a5d025\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-954cf72\" data-id=\"954cf72\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3577177 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"3577177\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-513e8d6\" data-id=\"513e8d6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0ed41f elementor-widget elementor-widget-text-editor\" data-id=\"c0ed41f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">Institusi keuangan harus menyiapkan cadangan kerugian atas penurunan nilai kredit (CKPN) untuk setiap kategori kredit yang diluncurkan, baik yang bersifat lancar (<em><i>performing<\/i><\/em>), kurang lancar (<em><i>underperforming<\/i><\/em>) atau macet (<em><i>non-performing<\/i><\/em>), dan untuk masing-masing kategori tersebut pihak institusi harus menyediakan CKPN berdasarkan ekspektasi kerugian kredit dalam beberapa bulan mendatang, bergantung pada formula dan faktor-faktor penting yang menjadi acuan dalam analisis data di masing-masing institusi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7de1838 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"7de1838\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa28c5b\" data-id=\"fa28c5b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1705d8 elementor-widget elementor-widget-text-editor\" data-id=\"c1705d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">Teradata Megah sebagai pengembang solusi aplikasi keuangan, telah melakukan analisis serta evaluasi detil dari kebutuhan yang diperlukan oleh pihak institusi keuangan (baik bank maupun non-bank) untuk dapat menyajikan nilai CKPN berdasarkan PSAK 71. Sebagai usaha penyiapan aplikasi yang sesuai dengan Standar Akuntasi, PT Teradata Megah mengundang beberapa narasumber yang ahli dalam bidang tersebut untuk membantu penyusunan aplikasi PSAK 71 yang akan diterapkan pada berbagai institusi keuangan. <strong>Aplikasi tersebut telah selesai dikembangkan dan bahkan saat ini telah diimplementasikan di Bank Bisnis International<\/strong>. Proses persiapan hingga implementasi di Bank Bisnis berlangsung cukup singkat, hal ini karena manajemen Bank Bisnis sangat kooperatif sehingga dapat berjalan dengan baik dan lancar. Mulai dari analisis data pada awal Juli 2019 yang kemudian dilanjutkan dengan pembahasan teknis pada minggu ketiga bulan Juli 2019. Maka pada tanggal 15 Agustus 2019 aplikasi sudah di UAT oleh pihak Bank Bisnis dan pada tanggal 20 Agustus 2019 pelaporan PSAK 71 menggunakan aplikasi PT Teradata Megah sudah dapat dikirimkan ke pihak otoritas. Kegiatan persiapan data, hingga pelaporan ke pihak otoritas didampingi secara penuh oleh staf ahli PT Teradata Megah sebagai bentuk komitmen kami dalam pelayanan <em><i>support<\/i><\/em> terhadap klien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fe4fd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"0fe4fd6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5628a3e\" data-id=\"5628a3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ecb371 elementor-widget elementor-widget-text-editor\" data-id=\"0ecb371\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dalam perjalanan penggunaan aplikasi PSAK 71, Bank Bisnis terus melakukan evaluasi terhadap nilai pencadangan yang terbentuk agar benar-benar sesuai dengan kondisi yang tepat. Untuk itu aplikasi PSAK 71 yang dikembangkan menggunakan parameter-parameter yang telah disediakan, dapat memudahkan Bank Bisnis dalam menentukan formula yang paling sesuai berdasarkan karakteristik kredit serta bisnis bank.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-356d083 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"356d083\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e68d965\" data-id=\"e68d965\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1db92a elementor-widget elementor-widget-text-editor\" data-id=\"d1db92a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Modul Pelaporan Aplikasi PSAK 71 PT Teradata Megah dikembangkan menggunakan teknologi pemrograman berbasis web. Dalam melakukan pelaporan, Bank Bisnis cukup mengakses alamat web pelaporan yang sudah disiapkan oleh PT Teradata Megah. Aplikasi berbasis web memudahkan Bank Bisnis dalam percepatan proses implementasi pelaporan PSAK 71. Bank Binis tidak disibukan oleh penyediaan perangkat keras maupun perangkat lunak yang dibutuhkan untuk pemrosesan pelaporan tersebut. Semua perangkat keras dan perangkat lunak yang dibutuhkan telah disiapkan di Data Center PT Teradata Megah.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a16ff88 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"a16ff88\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ee194e\" data-id=\"8ee194e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div 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data-e-type=\"widget\" data-widget_type=\"wpr-sharing-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpr-sharing-buttons elementor-grid wpr-sharing-official wpr-sharing-label-off wpr-sharing-label-tr\"><div class=\"elementor-grid-item\"><a href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/teradata.co.id\/index.php\/penerapan-aplikasi-psak-71-pada-bank-bisnis-international\/\" class=\"wpr-sharing-icon wpr-sharing-facebook-f\" title=\"\" target=\"_blank\"><i class=\"fab fa-facebook-f\"><\/i><\/a><\/div><div class=\"elementor-grid-item\"><a href=\"https:\/\/twitter.com\/intent\/tweet?url=https:\/\/teradata.co.id\/index.php\/penerapan-aplikasi-psak-71-pada-bank-bisnis-international\/\" class=\"wpr-sharing-icon wpr-sharing-twitter\" title=\"\" target=\"_blank\"><i class=\"fab fa-twitter\"><\/i><\/a><\/div><div class=\"elementor-grid-item\"><a 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\"\/><\/g><\/svg><\/div><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-794de66 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"794de66\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bdf777\" data-id=\"6bdf777\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Panduan pengakuan dan pengukuran instrumen keuangan telah direvisi oleh pihak otoritas dan dituangkan dalam Pernyataan Standar Akuntasi Keuangan (PSAK 71). Standar tersebut mengacu kepada International Financial Reporting Standard (IFRS) 9 yang kelak akan diterapkan untuk menggantikan PSAK 55 yang telah diberlakukan sebelumnya.<\/p>\n","protected":false},"author":4,"featured_media":2342,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[57],"tags":[39,40,41,84,42,43,55,48,44,83],"class_list":["post-2341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bank","tag-aplikasi-bank-bpr","tag-aplikasi-mobile","tag-aplikasi-web","tag-ckpn","tag-core-banking","tag-data-center","tag-digital-perbankan","tag-fintech","tag-konsultan-it","tag-psak-71","entry"],"jetpack_featured_media_url":"https:\/\/teradata.co.id\/wp-content\/uploads\/2022\/06\/PSAK-71-400-1.png","_links":{"self":[{"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/posts\/2341"}],"collection":[{"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/comments?post=2341"}],"version-history":[{"count":0,"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/posts\/2341\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/media\/2342"}],"wp:attachment":[{"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/media?parent=2341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/categories?post=2341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teradata.co.id\/index.php\/wp-json\/wp\/v2\/tags?post=2341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}