Adequacy Level of Expected Credit Loss Reserves in the Pandemic Era at the Bali Regional Development Bank

Dewa Ketut Wira Santana; I Gusti Ayu Nyoman Budiasih

doi:10.24843/

Authors

Dewa Ketut Wira Santana Faculty of Economics and Business, Universitas Udayana, Indonesia
I Gusti Ayu Nyoman Budiasih Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Banking, Credit Expectations, Economic Impact

Abstract

The study aims to analyze the formation of Expected Credit Loss
Reserves (CKKE) at Bank BPD Bali during the COVID-19 pandemic
in accordance with POJK 17 of 2021 concerning the Second
Amendment to Financial Services Authority Regulation Number
11/Pojk.03/2020 concerning National Economic Stimulus as a
Countercyclical Impact Policy Spread of Coronavirus Disease 2019. The
research uses a qualitative approach with the research object of all credit
sectors owned by Bank BPD Bali. The methods used in collecting data
in research are literature review, interviews and documentation studies.
The data analysis technique used by the research uses triangulation,
namely data reduction, data presentation, and drawing conclusions. The
results of the study show that the level of adequacy of the establishment
of BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficient
condition to be able to cover credit restructuring due to the impact of the
COVID-19 pandemic, which can be seen from the average coverage ratio
which has been 100%.

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