Laporan magang ini berisi tentang uji coba mengenai dasar pengklasifikasian aset keuangan berdasarkan PSAK 71, yaitu Uji Model Bisnis dan Uji SPPI (Solely Payments of Principal and Interest) yang dilakukan melalui workshop dengan divisi-divisi lain yang terkait dengan implementasi PSAK 71 di Bank CHF. Laporan magang ini bertujuan untukmengilustrasikan proses implementasi Uji Model Bisnis dan Uji SPPI, baik ketika workshop berlangsung maupun setelah workshop tersebut diadakan. Proses implementasi Uji Model Bisnis dan Uji SPPI ini menghasilkan klasifikasi aset keuangan baru yang sesuai dengan PSAK 71, yaitu biaya perolehan yang diamortisasi, nilai wajar melaluipendapatan komprehensif lainnya, dan nilai wajar melalui laba rugi. Oleh karena itu, laporan magang ini pun mencakup evaluasi atas hasil dari proses implementasi Uji Model Bisnis dan Uji SPPI tersebut beserta contoh dan penjelasan dari masing-masing klasifikasi aset keuangan.
This internship report contains the implementation process of the basic tests in classifying financial assets based on PSAK 71, namely Business Model Test and SPPI (Solely Payments of Principal and Interest) Test that is held through a workshop with the other divisions related to the implementation of PSAK 71 in CHF Bank. The objective of this internship report is to illustrate the implementation process of Business Model Test andSPPI Test during and after the workshop. This implementation process generates the new classifications of financial assets in accordance with PSAK 71, such as Amortized Cost, Fair Value Through Other Comprehensive Income (FVOCI), and Fair Value Through Profit or Loss (FVTPL). Therefore, this internship report also includes the evaluation upon the results of the implementation process of Business Model Test and SPPI Test along with the example and explanation in each classification of the financial assets. |
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