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ANALISIS PERBEDAAN PSAK 50 & PSAK 55 DAN SAK ETAP PADA LAPORAN KEUANGAN PT.BPR PHIDECTAMA ABEPURA (Studi Kasus: PT. BPR Phidectama Abepura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 105–114

DOI
10.52062/jakd.v16i1.1854
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

There is a change in financial reporting from the policy before, namely PSAK 50 and 55 and the policy after, namely SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). This study aims to identify and analyze differences in financial reporting at PT. BPR Phidectama Abepura according to the policy before and after using SAK ETAP. The analytical method used is descriptive qualitative analysis, namely analyzing the results of the study using several lists of interview questions to the President Director of PT. BPR Phidectama Abepura is related to the preparation and changes to the financial statement accounts of the balance sheet and profit and loss section of the policies before and after, and then described in accordance with the literature that has been obtained. The results of this study indicate that the preparation of the balance sheet and profit and loss at PT. BPR Phidectama Abepura in 2008 and 2010 still did not experience many changes, it can be said that the financial statements as of December 2010 had not fully implemented SAK ETAP in accordance with the circulating BI letter, therefore the account that changed was only in the income statement. In contrast to the preparation of the balance sheet and profit and loss in 2011, where the preparation of the 2011 financial statements has fully used SAK ETAP. Therefore, there are significant account changes in accordance with applicable policies and in accordance with the characteristics of the BPR.

Keywords

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27 authors · 78 co-authorship links

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Co-authorOrganisationJoint articles
Theo AllolayukAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Agustinus SalleAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Dein S MarandofAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Juliana WaromiAffiliation unknown1
Bryando HelwelderyAffiliation unknown1
Bilha M. F. MandowallyAffiliation unknown1
Hary DarmawanAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Riska Maryam KalaAffiliation unknown1
Paulus K. AllolayukAffiliation unknown1
Dwi Bagus Saputra JayaAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PERBEDAAN PSAK 50 &amp; PSAK 55 DAN SAK ETAP PADA LAPORAN KEUANGAN PT.BPR PHIDECTAMA ABEPURA (Studi Kasus: PT. BPR Phidectama Abepura)</dc:title>
	<dc:creator>Fonataba, Nelly Austin</dc:creator>
	<dc:creator>Layuk, Paulus Allo</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:subject xml:lang="en-US">Keyword</dc:subject>
	<dc:subject xml:lang="en-US">Financial Statements</dc:subject>
	<dc:subject xml:lang="en-US">PSAK 50 and 55</dc:subject>
	<dc:subject xml:lang="en-US">SAK ETAP</dc:subject>
	<dc:subject xml:lang="en-US">PT. BPR Phidectama Abepura</dc:subject>
	<dc:description xml:lang="en-US">There is a change in financial reporting from the policy before, namely PSAK 50 and 55 and the policy after, namely SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). This study aims to identify and analyze differences in financial reporting at PT. BPR Phidectama Abepura according to the policy before and after using SAK ETAP. The analytical method used is descriptive qualitative analysis, namely analyzing the results of the study using several lists of interview questions to the President Director of PT. BPR Phidectama Abepura is related to the preparation and changes to the financial statement accounts of the balance sheet and profit and loss section of the policies before and after, and then described in accordance with the literature that has been obtained. The results of this study indicate that the preparation of the balance sheet and profit and loss at PT. BPR Phidectama Abepura in 2008 and 2010 still did not experience many changes, it can be said that the financial statements as of December 2010 had not fully implemented SAK ETAP in accordance with the circulating BI letter, therefore the account that changed was only in the income statement. In contrast to the preparation of the balance sheet and profit and loss in 2011, where the preparation of the 2011 financial statements has fully used SAK ETAP. Therefore, there are significant account changes in accordance with applicable policies and in accordance with the characteristics of the BPR.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1854</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1854</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 105-114</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 105-114</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1854/1487</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>