Accounting Treatment for Financing Impairment on Sharia Banks in Indonesia
- 10.2991/assehr.k.210531.051How to use a DOI?
- Sharia Banking, Financing, Impairment
This research analyzes the accounting and calculation methods used in performing impairment on financing and aims to determine the accounting treatment used and the amount of impairment for each financing activities. The method used in this research is descriptive analysis. Data have been obtained through document analysis and observation. The results show that the PSAK 50/55 method used to perform impairment was only used in Murabahah financing, while other types of financing used the Financial Services Authority Regulation on Asset Quality Assessment of Sharia Commercial Banks and Sharia Business Units. The results of the calculations of impairment in Islamic banking showed that murabahah financing had the largest portion of financing compared to the total financing in Sharia banking in Indonesia, and the average value of impairment of murabahahh financing tends to be higher than other impairment methods others.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Mahfisyah Putri Isa AU - Dwi Martani PY - 2021 DA - 2021/05/31 TI - Accounting Treatment for Financing Impairment on Sharia Banks in Indonesia BT - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) PB - Atlantis Press SP - 400 EP - 403 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210531.051 DO - 10.2991/assehr.k.210531.051 ID - Isa2021 ER -