{"id":"https://openalex.org/W4289083259","doi":"https://doi.org/10.5281/zenodo.3368477","title":"Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum","display_name":"Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum","publication_year":2018,"publication_date":"2018-12-31","ids":{"openalex":"https://openalex.org/W4289083259","doi":"https://doi.org/10.5281/zenodo.3368477"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.3368477","doi":"https://doi.org/10.5281/zenodo.3368477","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.3368477","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"volume":null,"type":"article","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.3368477","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084614032","display_name":"Armanto Witjaksono","orcid":"https://orcid.org/0000-0002-4650-5720","observed_orcids":["https://orcid.org/0000-0002-4650-5720"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Witjaksono, Armanto","raw_affiliation_strings":["Universitas Bina Nusantara"],"raw_orcid":"https://orcid.org/0000-0002-4650-5720","affiliations":[{"raw_affiliation_string":"Universitas Bina Nusantara","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5084614032"],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":4.4129,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.94606992,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5663999915122986,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5663999915122986,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.2590000033378601,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.050700001418590546,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/credit-loss-provisions","display_name":"credit loss provisions","score":0.5979999899864197},{"id":"https://openalex.org/keywords/psak-55","display_name":"PSAK 55","score":0.8880000114440918},{"id":"https://openalex.org/keywords/psak-71","display_name":"PSAK 71","score":0.9990000128746033},{"id":"https://openalex.org/keywords/basel-capital-requirements","display_name":"Basel capital requirements","score":0.5210000276565552},{"id":"https://openalex.org/keywords/bank-financial-statements","display_name":"bank financial statements","score":0.5730000138282776},{"id":"https://openalex.org/keywords/credit-risk-accounting","display_name":"credit risk accounting","score":0.4970000088214874},{"id":"https://openalex.org/keywords/expected-credit-loss-model","display_name":"expected credit loss model","score":0.6809999942779541},{"id":"https://openalex.org/keywords/loan-loss-provisions","display_name":"loan loss provisions","score":0.4350000023841858},{"id":"https://openalex.org/keywords/bank-capital-adequacy","display_name":"bank capital adequacy","score":0.6100000143051147},{"id":"https://openalex.org/keywords/accounting-standards-comparison","display_name":"accounting standards comparison","score":0.40400001406669617}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.34380093216896057}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.3368477","doi":"https://doi.org/10.5281/zenodo.3368477","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.3368477","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"doi:10.5281/zenodo.3368478","doi":"https://doi.org/10.5281/zenodo.3368478","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.3368478","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.5281/zenodo.3368477","doi":"https://doi.org/10.5281/zenodo.3368477","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.3368477","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4401154039","https://openalex.org/W6998532956","https://openalex.org/W3093486177","https://openalex.org/W4323309080","https://openalex.org/W4387500499","https://openalex.org/W4318064551","https://openalex.org/W2739048309","https://openalex.org/W2734853313","https://openalex.org/W4381336320","https://openalex.org/W7219505826"],"abstract_inverted_index":{"The":[0,33],"Decrease":[1],"Adequacy":[2],"Reserves":[3],"(CKPN)":[4],"is":[5,39,73],"one":[6],"of":[7,29,37,44,64,70,83,95,106],"the":[8,11,27,42,45,62,65,68,81,102,109,116],"accounls":[9],"in":[10,67,80,113,125],"Bank's":[12,31],"Financial":[13,51],"Stalements":[14],"that":[15],"are":[16,98],"most":[17],"concerned.":[18],"This":[19,112],"account":[20],"and":[21,35,48,128],"its":[22,120],"disclosures":[23],"provide":[24],"information":[25,129],"regarding":[26],"sustainability":[28],"a":[30,74],"business.":[32],"establishmenl":[34],"presentation":[36],"CKPN":[38,84],"subject":[40],"to":[41,108,118,123],"provisions":[43,79],"Regulator":[46],"(Basel)":[47],"PSAK":[49,53,57],"7l":[50],"Instruments.":[52],"71":[54],"fficially":[55],"supersedes":[56],"55":[58],"which":[59],"has":[60],"been":[61],"reference":[63],"Bank":[66,117],"formation":[69,105],"CKPN.":[71],"There":[72],"similarity":[75],"between":[76],"these":[77],"two":[78],"formalion":[82],"formulated":[85],"as":[86],"EL":[87,107],"-":[88],"PD":[89],"x":[90,92],"EAD":[91],"LGD.":[93],"But":[94],"course":[96],"there":[97],"fundamental":[99],"dffirences":[100],"stafiingfrom":[101],"recognition":[103],"/":[104],"key":[110],"parameters.":[111],"turn":[114],"/orced":[115],"relhink":[119],"business":[121],"model":[122],"irnestmenl":[124],"human":[126],"resource":[127],"syslems.":[130]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2022-08-01T00:00:00"}
