FUNGSI EARLY WARNING INDICATOR (EWI) PADA PEMANTAUAN KREDIT DENGAN KLASIFIKASI LOAN AT RISK SEBAGAI SALAH SATU FAKTOR PENENTU PROFITABILITAS BANK DI INDONESIA
Fungsi Early Warning Indicator (EWI) Pada Pemantauan Kredit dengan Klasifikasi Loan at Risk sebagai Salah Satu Faktor Penentu Profibilitas Bank di Indonesia
Abstract
The Covid 19 pandemic that hit the world, especially in Indonesia, impacted economic sectors, especially banking. Banks in Indonesia are obliged to conduct more in-depth monitoring of the quality of their productive assets, especially credit portfolios. Currently, the banking industry is still haunted by increased credit risk channeled due to the Covid-19 pandemic. Moreover, regulators have extended the restructuring program until next year. This will pressure the loan at risk (LAR) ratio, which also increases. If not mitigated, it will become bad credit. Loan at stake is an indicator of risk on credit channeled consisting of collectibility credit one that has been restructured, collectibility two or in particular attention, and non-performing loan (NPL) so that it will undoubtedly impact the Bank's profits. In line with this, special monitoring of debtors is needed. In line with this, the Bank requires early detection of debtors with the loan at risk classification (LAR).
Downloads
References
UU 24/04. Undang – undang No. 24 Tahun 2004 tentang Lembaga Penjamin Simpanan.
UU 10/98. Undang-Undang Nomor 10 Tahun 1998 tentang Perubahan Atas Undang – undang Nomor 7 Tahun 1992 Tentang Perbankan.
UU 7/92. Undang – undang Nomor 7 Tahun 1992 Tentang Perbankan.
Wisudanto (2016). “Gender Diversity, Performance and Risk Banks In Indonesia”.Jakarta.: https://www.researchgate.net/publication/308796810
A. Witjaksono (2018). “Perbandingan perlakuan akuntansi kredit menurut PSAK 55, PSAK 71, dan Basel pada bank umum” Jakarta: Jurnal Online Insan Akuntan, 2018 - ejournal-binainsani.ac.id
Fitriana, Maretha Eka, and Erman Denny ARFINTO. Analisis pengaruh NPL, CAR, ROA, LDR dan Size terhadap CKPN (Studi kasus pada Bank Konvensional yang tercatat di Bursa Efek Indonesia 2010-2014). Diss. Fakultas Ekonomika dan Bisnis, 2015.
Witjaksono, Armanto. "Perbandingan perlakuan akuntansi kredit menurut PSAK 55, PSAK 71, dan Basel pada bank umum." Jurnal Online Insan Akuntan 3.2 (2018): 111-120.
Prasanjaya, AA Yogi, and I. Wayan Ramantha. "Analisis pengaruh rasio CAR, BOPO, LDR dan ukuran perusahaan terhadap profitabilitas bank yang terdaftar di BEI." E-Jurnal Akuntansi Universitas Udayana 4.1 (2013): 230-245.
Anjani, Dewa Ayu, and Ni Ketut Purnawati. Pengaruh Non Performing Loan (NPL), Likuiditas dan Rentabilitas Terhadap Rasio Kecukupan Modal. Diss. Udayana University, 2014.
