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 presented in a transparent, accurate, and reliable. Keywords : PSAK No. 31, SAK ETAP, Accounting Manual of Rural Banks (BPR PA), recognition, measurement, presentation, disclosure.