PENGARUH PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN DALAM MENYUSUN LAPORAN LABA RUGI PADA BPR INGIN JAYA

Yuliana Yuliana, Marzuki Marzuki, Anggi Fitria Ratna

Abstrak


The results of the research note that in preparing the income statement, Bank BPR Ingin Jaya has used the Statement of Financial Accounting Standards issued by the Indonesian Accounting Association and Accounting Guidelines of BPR Banks issued by Bank Indonesia. In preparing the income statement of Bank BPR Ingin Jaya using current operating income method, the form of presentation of corporate income statement is a multiple step that separates the operational transactions with non-operational transactions. The preparation of the income statement of the company is done in the form of staffel that is sorted down. The authors suggest that in preparing and presenting the income statement in order to always be guided by the statement of financial accounting standards issued by the Indonesian Institute of Accountants and also the accounting guidelines for BPR issued by Bank Indonesia. Because by following PA-BPR, it is expected that the completeness, reasonableness, accuracy and clarity of the information presented in the BPR financial report can be improved, so that the information is more understood and trusted by the community.

Keywords: Statement of financial accounting standards, income statement


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Referensi


Ikatan Akuntan Indonesia, 2002, Standar Akuntansi Keuangan, Salemba Empat, Jakarta.

Kieso, Donald E, Weygendt, Jerry, Warfield, Terry D., 2002, Akuntansi Intermediate, Edisi Kesepuluh, Erlangga, Jakarta.

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DOI: http://dx.doi.org/10.30811/ekonis.v20i2.601

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