EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN BANK PERKREDITAN RAKYAT (Studi Kasus Pada Perumda BPR Bank Brebes)

Maharani, Nuke Sukma (2020) EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN BANK PERKREDITAN RAKYAT (Studi Kasus Pada Perumda BPR Bank Brebes). Skripsi thesis, Fakultas Ekonomi dan Bisnis.

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Abstract

ABSTRAC Nuke Sukma Maharani, 2020, Evaluation of the Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Presentation of Financial Reports of Rural Credit Banks (Case Study on Perumda BPR Bank Brebes) Bank Indonesia has allowed BPR to use SAK ETAP in preparing financial statements. The purpose of this study was to determine whether the financial statements of Perumda BPR Bank Brebes were in accordance with SAK ETAP. This type of research used by researchers is descriptive-comparative. Comparative descriptive research is conducted by collecting, analyzing, and comparing the presentation of BPR financial statements with SAK ETAP. Data obtained by observing, documenting, and interviewing. The data analysis method used in the study is comparative descriptive analysis. The technique used by researchers to test the validity of the data is, using source triangulation techniques. The results of the study indicate that the Perumda BPR Bank Brebes financial statements are in accordance with SAK ETAP and PA-BPR. This is proven, BPR present financial statements in accordance with SAK ETAP, namely the balance sheet, income statement, cash flow statement, and notes to the financial statements. Although the BPR has not yet presented a statement of changes in equity directly, there are journals relating to the statement of changes in equity. Keywords: Financial Statements, SAK ETAP, BPR, PA-BPR

Item Type: Karya Ilmiah (Skripsi)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Unnamed user with email nukesukma98@gmail.com
Date Deposited: 13 Aug 2020 01:28
Last Modified: 13 Aug 2020 01:28
URI: http://repository.upstegal.ac.id/id/eprint/1615

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