Kajian atas Standar Pelaporan Keuangan Bank Perkreditan Rakyat : Komparasi Antara PSAK No. 31, SAK ETAP, dan Pedoman Akuntansi Bank Perkreditan Rakyat
ABSTRACT: The
purpose of this study is to describe Rural Bank’s financial reporting based on
PSAK No.31 and SAK ETAP then describe the comparison between the Rural Bank of
PSAK No. 31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA). In this
research, the author uses PSAK No.31, SAK ETAP and Accounting Manual of Rural
Banks (BPR PA) as the unit of analysis. In PSAK No.31 provision is recognized
as a liability, while at the SAK ETAP in accordance with accounting guidelines
Rural Banks (BPR PA) is recognized as a reduction of asset loans. At SAK ETAP
also lost the deferred tax expense, and be an advanced standard of one step
compared to PSAK because there was no fundamental error and extraordinary gain
or loss.
While
in terms of measurement, the two standards had been worth it, only SAK ETAP is
a standard that is more simple with the simplicity of measurement and reduce
the disclosure. The financial statements are also presented based on the
characteristics and order of liquidity. In the SAK ETAP presentation of
financial statements was not described in detail, requiring the accounting
guidelines of Rural Banks (BPR PA) as a companion, so the information was
pre-sented in a transparent, accurate, and reliable.
Keywords:
PSAK No. 31, SAK ETAP, Accounting Manual of Rural Banks (BPR PA), recogni-tion,
measurement, presentation, disclosure.
Penulis: Ahmad
Waluyo Jati, Eny Suprapti, Satria Budi Wicaksono
Kode Jurnal: jpakuntansidd110004
