ANALISIS IMPLEMENTASI STANDAR AKUTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA BANK PERKREDITAN RAKYAT (BPR) (Studi Kasus PT. BPR Bakti Artha Sejahtera Sampang)

The purpose of this study to know the implementation of SAK ETAP to the BPR, the effect of the implementation of SAK ETAP to the BPR, and to know the factors that become obstacle to the implementation of SAK ETAP to the BPR. This research is qualitative research with case study approach. The method of collecting data was through semi-structured interview. And the data validation technique was the triangulation with source. The data analysis technique was pairing pattern method wich was comparing between researcher‟s prediction with fact in the field. The fact of showed that the PT. BPR BASS has been applying the SAK ETAP since early November 2010. The process of implementation SAK ETAP were socialization and training, contacting all the Vendor, and the implementation. The implementation of the changes was caused by reclassification. The effect some occurred as a result of the SAK ETAP implementation. The effect are assets impairment and the change of Chart Of Account (COA). The assets impairment is caused by provission which was held and recorded, the miscellaneous liabilities which also decreasing the recevable value. Thus, after the SAK ETAP implementation, the liability value of PT. BPR BASS has decreased as much as the amount of the provision. Whereas, the obstacle that face in the implementation of SAK ETAP for monthly report for BI, while BI is still using PAPI 2001 as the standar of reporting. Therefor, the report given to BI will be different from the bank internal report.