%A RIKA WIJAYA 0641031116
%J Digital library
%T ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PERKREDITAN
RAKYAT SEBELUM DAN SETELAH IMPLEMENTASI SAK ETAP DI BANDAR
LAMPUNG
%X Abstract


In  preparing  the  financial  statement  Bank  Perkreditan Rakyat  have  accepted  accounting
standards  to  measure  the  financial  activities  of  banks  that  have  been  set  out  and  defined  by
banking regulators. Previous accounting standard for Bank Perkreditan Rakyat in preparing the
financial statements is PSAK 31 (PAPI), but accounting standards are deemed not appropriate
for  Bank  Perkreditan  Rakyat  because  the  transaction  is  not  distinguished  from  the  activity  of
commercial banks and require a very large cost compared to the benefit gained. Bank Indonesia
may be looking SAK ETAP reference accounting standards for Bank Perkreditan Rakyat because
it  is  considered  appropriate  to  the  needs  of  Bank  Perkreditan  Rakyat,  in  connection  with  the
Bank  Indonesia  regulatory  function  of  the  Bank  Perkreditan  Rakyat.  Through  circular BI
No.11/37/DKBU SAK ETAP designated as Bank Perkreditan Rakyat accounting standards.
This study aims to analyze the accounting treatment before and after the implementation of
SAK  ETAP  financial  performance  against  levels  of  Bank  Perkreditan  Rakyat  located  in  the
Bandar Lampung. The research was conducted by analyzing financial ratios before and after the
implementation of SAK ETAP which reflect the performance of the bank, the variables used in
this study consisted of the ratio capital adequacy ratio (CAR), ratio Non Performing Loan (NPL),
ratio Return On Asset (ROA), Beban Operasional terhadap Pendapatan Operasional (BOPO) and
ratio Loan Deposit Ratio (LDR).
The results showed that the average ratio NPL and Ratio BOPO has a significant difference
before  and  after  implementation  SAK  ETAP  while  the  average  CAR,  ROA  and  LDR  did  not
show any significant difference
Keyword : financial performance, Bank, implementation SAK ETAP
%D 2012
%L eprints8065