Akuntansi Perbankan - AKUNTANSI KLIRING

Summary

In this video, Elisa Purwitasari explains the concept of accounting in clearing, particularly in banking. She covers the definition of clearing, its process, and its importance in facilitating transactions between banks. The discussion includes the role of Bank Indonesia, the different types of clearing (local, general, and branch), and the various clearing documents involved, such as checks and bank transfer slips. Elisa also explains the distinctions between active and passive clearing members, as well as the different clearing systems, from manual to automated and electronic, highlighting the role of technology in modern clearing operations.

Takeaways

• 😀 Clearing in banking is the process through which banks settle debt and credit among themselves using financial documents like checks and bills of exchange.
• 😀 Bank Indonesia plays the role of the intermediary and regulator for the clearing process between participating banks.
• 😀 The legal framework governing clearing includes regulations from Bank Indonesia, the 1999 Bank Indonesia Law, and associated circulars.
• 😀 There are three main types of clearing: local, general, and branch-to-branch clearing.
• 😀 Local clearing refers to inter-bank settlements within a specific region, while general clearing involves banks within a designated clearing area.
• 😀 Branch-to-branch clearing occurs between different branches of the same bank within the same city.
• 😀 Warkat, or financial documents, are used in the clearing process, such as checks, bills of exchange, and bank transfer receipts.
• 😀 The clearing process has evolved from manual systems to automated and electronic clearing systems for faster and more efficient settlements.
• 😀 Participants in clearing can be classified as active (directly involved in clearing) or passive (indirectly involved through other banks).
• 😀 Electronic clearing systems, supported by the Clearing Computer System (SPKN) and Clearing Participant Terminals (TPK), enhance the efficiency and speed of the process.

Q & A

What is the definition of clearing accounting in the context of banking and finance?

Clearing accounting refers to the process that starts when an agreement is made for a transaction and ends when the agreement is fulfilled. It involves the settlement of debts between banks, which arises from giro transactions.

Who oversees the clearing process in Indonesia?

The clearing process in Indonesia is overseen by Bank Indonesia, which acts as the intermediary for the transactions between participating banks.

What are the legal foundations for clearing activities in Indonesia?

The legal foundations for clearing activities include three main regulations: the Bank Indonesia Regulation, Law No. 22 of 1999 concerning Bank Indonesia, and Bank Indonesia Circulars.

What are the two main categories of clearing participants?

The two main categories of clearing participants are active clearing members (those registered with Bank Indonesia) and passive clearing members (those not registered but involved through a parent bank).

What are the differences between direct and indirect clearing participants?

Direct clearing participants are those who take part in the clearing process using their own identity. Indirect participants participate via a direct participant, using the direct participant’s identity.

Can you describe the three types of clearing based on geographic scope?

The three types of clearing are: 1) Local clearing, which is managed by Bank Indonesia; 2) General clearing, which involves banks within a designated clearing area; and 3) Inter-branch clearing, which occurs within the same bank across different branches within a city.

What is meant by 'warkat' in the clearing process?

'Warkat' refers to documents used in the clearing process, such as checks, giro slips, and other financial instruments required for clearing settlements.

What is the purpose of a 'bilyet giro' in clearing accounting?

A 'bilyet giro' is a written order from a bank customer to transfer funds from their account to another's account, and it is used in clearing transactions to facilitate the movement of money between accounts.

What are the four systems of clearing mentioned, and how do they differ?

The four systems of clearing are: 1) Manual clearing, where the process is done manually; 2) Semi-automated clearing; 3) Automated clearing, which streamlines the process; and 4) Electronic clearing, which uses digital systems for transactions and is more efficient.

What is the role of 'SPKN' and 'TPK' in electronic and automated clearing systems?

SPKN (Sistem Pusat Komputer Kliring Elektronik) is the central computer system for processing clearing data, while TPK (Terminal Peserta Kliring) is the device installed at clearing participants' locations to send electronic financial data to SPKN.