Revenue and Expense Recognition
b. Kebijakan dan Tujuan Manajemen Risiko Keuangan
b. Financial Risk Management Policies and Objectives
Kebijakan manajemen risiko keuangan Dana Jaminan bertujuan untuk memastikan bahwa sumber dana dikelola di instrumen dan lembaga keuangan yang aman, sesuai dengan aturan yang ditetapkan dengan memperhatikan risiko-risiko yang terkait yang meliputi risiko tingkat bunga, risiko kredit, risiko likuiditas, dan juga tersedia pada saat digunakan sesuai dengan fungsi Dana Jaminan untuk menalangi kegagalan transaksi bursa. Guarantee Fund financial risk management policy is aimed to ensuring that financial resources are managed in secure instruments and secure financial institutions, in accordance with rules established by taking into account associated risks including interest rate risk, credit risk, liquidity risk, and also available at the time used in accordance with the functions of Guarantee Fund to cover the failure of securities transactions. Dalam pengelolaan Dana Jaminan mengacu kepada peraturan Otoritas Jasa Keuangan No. 26POJK.042014, Hasil Pertemuan Komite Kebijakan Kredit dan Pengendalian Risiko, dan Pedoman Kebijakan Investasi Dana Jaminan. For the management of Guarantee Funds refer to the Financial Service Authority regulation No. 26POJK.042014, Credit Policy Committee Meeting Results and Risk Management, Investment Policy and Guarantee Fund. Manajemen risiko kredit Credit risk management Risiko kredit mengacu pada risiko rekanan gagal dalam memenuhi kewajiban kontraktualnya yang mengakibatkan kerugian keuangan bagi Perusahaan. Aset keuangan Dana Jaminan adalah kas dan setara kas, deposito, piutang dana jaminan, piutang bunga dan Surat Utang Negara. Credit risk refers to the risk that a counterparty will default on its contractual obligation resulting in financial loss to the Company. Guarantee Fund financial assets are cash and cash equivalents, deposits, guarantee fund receivable, interest receivable and Government Bonds. Penempatan Dana Jaminan pada lembaga keuangan dilakukan setelah proses analisis dengan mempertimbangkan kinerja bank, batasan proporsi penempatan pada setiap bank sebagaimana yang ditetapkan dalam Kebijakan Investasi Dana Jaminan, dan atas persetujuan manajemen. Placements of Guarantee Fund in financial institutions are made after careful analysis by considering the performance of banks, limits on proportion of each bank as defined in the Guidance of Investment Policy and Guarantee Fund, and with management approval. Risiko kredit atas kas dan setara kas serta piutang bunga dan Surat Utang Negara adalah terbatas karena kelompok counterparty Dana Jaminan adalah lembaga keuangan yang terpercaya. Credit risk on cash and cash equivalents and related interest receivables and Government Bonds are limited because the counterparties are reputable financial institution. Risiko kredit atas piutang Dana Jaminan dari BEI adalah terbatas, karena penerimaan Dana Jaminan sudah dilakukan secara rutin dengan BEI dan KPEI setiap bulannya dan tidak pernah terjadi keterlambatan ataupun peniadaan dalam pembayaran. Credit risk on Guarantee Fund’s receivables from BEI is considered limited because such has been carried out routinely with BEI and the Guarantee Fund each month, and there is no history of default.Parts
» KPEI - Laporan Tahunan AR KPEI 2014 small
» Implementasi General Clearing Member GCM
» Kliring dan Penyelesaian Transaksi Saham Kliring dan Penyelesaian Transaksi Derivatif
» Clearing and Settlement of Bonds Transactions
» 38,507,597,967 The implementation of General Clearing Member GCM
» Perspektif Stakeholders Perspektif Financial Perspektif Internal Business Process
» Stakeholders’ Perspective Financial Perspective Internal Business Process Perspective
» Perspektif Learning and Growth Learning and Growth Perspective
» yaitu “Powering the Way to Promote Capital Market Deepening
» Harmonisasi Remunerasi SRO SROs Remuneration Harmonization
» Salary Survey Manajemen Karir Implementasi Human Resources Information System Salary Survey
» Career Management Human Resources Information System Implementation Program Feedback dan Coaching
» Penyediaan Tools Feedback and Coaching Programs
» GENERAL P.T. KPEI - Laporan Tahunan AR KPEI 2014 small
» PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI PSAK DAN
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
» Pernyataan Kepatuhan Statement of Compliance
» Dasar Penyusunan Basis of Preparation
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Transaksi Pihak-pihak Berelasi Transactions with Related Parties
» Aset Keuangan Financial Assets
» Liabilitas Keuangan dan Instrumen
» Saling Hapus Antar Aset Keuangan dan Liabilitas Keuangan
» Netting of Financial Assets and Financial Liabilities
» Kas dan Setara Kas Cash and Cash Equivalents
» Piutang dan Utang Penyelesaian
» Dana Pengaman, Cadangan Jaminan dan
» Investasi Pada Entitas Asosiasi Investments in Associates
» Biaya Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Aset Tetap Equipments and Facilities
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Asset
» Sewa Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Pengakuan Pendapatan, Pendapatan Diterima Dimuka, dan Beban
» Revenue, Unearned Revenue, and Expense Recognition
» Imbalan Kerja Employment Benefits
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Income Tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN
» Pertimbangan kritis dalam penerapan kebijakan akuntansi
» Critical judgment in applying accounting policies
» Sumber estimasi ketidakpastian Key sources of estimation uncertainty
» OTHER FINANCIAL ASSETS KPEI - Laporan Tahunan AR KPEI 2014 small
» KLIRING DAN PENYELESAIAN TRANSAKSI BURSA
» SECURITIES CLEARING AND TRANSACTIONS SETTLEMENT
» PIUTANG USAHA TRADE ACCOUNTS RECEIVABLE
» PIUTANG LAIN-LAIN OTHER ACCOUNTS RECEIVABLE
» DANA DISISIHKAN SEBAGAI CADANGAN JAMINAN
» FUND RESERVED FOR GUARANTEE OF SETTLEMENT OF SECURITIES
» INVESTASI SAHAM INVESTMENT IN SHARES OF STOCK
» OTHER ASSETS KPEI - Laporan Tahunan AR KPEI 2014 small
» UTANG LAIN-LAIN OTHER PAYABLES
» ACCRUED EXPENSES KPEI - Laporan Tahunan AR KPEI 2014 small
» PENDAPATAN DITERIMA DIMUKA UNEARNED REVENUES
» APPROPRIATION OF RETAINED EARNINGS PENDAPATAN USAHA BERSIH NET OPERATING REVENUES
» BEBAN GAJI, HONOR DAN TUNJANGAN SALARIES, HONORARIUM AND ALLOWANCE
» BEBAN PENGEMBANGAN USAHA BUSINESS DEVELOPMENT EXPENSES
» ADMINISTRATIVE EXPENSES KPEI - Laporan Tahunan AR KPEI 2014 small
» BEBAN PEMELIHARAAN TEKNOLOGI INFORMASI
» INFORMATION TECHNOLOGY MAINTENANCE EXPENSE
» PENDAPATAN INVESTASI INVESTMENT INCOME
» PAJAK PENGHASILAN TAXATION KPEI - Laporan Tahunan AR KPEI 2014 small
» IMBALAN PASCA KERJA EMPLOYEE BENEFITS
» NATURE OF RELATIONSHIP WITH RELATED PARTIES
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN RISIKO MODAL
» Manajemen risiko modal Capital risk management
» Klasifikasi instrumen keuangan Categories of financial instruments
» Kebijakan dan tujuan manajemen risiko keuangan
» Financial risk management policies and objectives
» Estimasi Nilai Wajar Instrumen Keuangan Fair Value Estimation of Financial
» COMMITMENTS AND CONTINGENCIES KPEI - Laporan Tahunan AR KPEI 2014 small
» PERISTIWA PENTING LAINNYA OTHERS SIGNIFICANT EVENTS
» UMUM GENERAL KPEI - Laporan Tahunan AR KPEI 2014 small
» PENERAPAN STANDAR AKUNTANSI KPEI - Laporan Tahunan AR KPEI 2014 small
» Statement of Compliance IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas Keuangan Financial Liabilities
» Saling hapus antar Aset Keuangan dan
» Provisi Provisions IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Pengelolaan Dana Jaminan Guarantee Fund Management
» PERTIMBANGAN KRITIS AKUNTANSI DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN
» CRITICAL ACCOUNTING JUDGMENT AND ESTIMATES
» DEPOSITO BERJANGKA TIME DEPOSITS
» INVESTASI DALAM SURAT UTANG NEGARA INVESTMENT IN GOVERNMENT BONDS
» PIUTANG DANA JAMINAN GUARANTEE FUND RECEIVABLES
» PIUTANG BUNGA INTEREST RECEIVABLES
» BEBAN AKRUAL ACCRUED EXPENSE
» PENGHASILAN BUNGA INTEREST INCOME
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