PENULIS
TANGGAL
ABSTRAK
This study aims to analyze the implementation of Statement ofIndonesiaFinancial Accounting Standards (PSAK) No. 71 regarding impairment loss reserves in state-owned pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). PSAKNo. 71 is a convergence of International Financial Reporting Standard (IFRS) 9 and provides guidelines for financial instruments. The research adopts a descriptive-analytical approach, utilizing data from financial statements and conducting interviews with relevant stakeholders. The qualitative analysis explores the application of PSAKNo. 71 and evaluates the impairment loss reserves in these companies. The findings contribute to a better understanding of the implementation of PSAKNo. 71 in state-owned pharmaceutical companies and its impact on financial reporting. The research also provides insights for companies, regulators, and supervisory authorities in the pharmaceutical sector regarding the application of PSAKNo. 71.Keywords:PSAKNo. 71, Impairment Loss Reserves, StateOwned Pharmaceutical Companies, Indonesia Stock Exchange (BEI), Financial Reporting.