ANALISIS PEMAHAMAN TERHADAP PENERAPAN SAK-ETAP PADA BANK PERKREDITAN RAKYAT DI KOTA PASIR PENGARAIAN

SAK ETAP is a standardized accounting report for small and medium enterprises or small and medium sized entities ( SMEs). Bank Perkreditan Rakyat is a bankset by BankIndonesia as a bank that uses SAK ETAP in standardized accounting report. The purpose of this study was to analyze how is the understanding of Bank of Perkreditan Rakyat located at Pasir Pengaraian on applying SAK-ETAP as a standardized accounting report. In achieving the purpose of this study, the researchers used aquantitative descriptive approach, where the data were collected by busing aset of questionnaires, processed and analyzed and took conclusions. The finding showed that it could be concluded that Bank of Perkreditan Rakyat has well comprehension on  the application of SAK ETAP.