KOLABORASI RISET ANALISIS FAKTOR – FAKTOR MENDASARI PEMAHAMAN SAK- ETAP DI BANK PERKREDITAN RAKYAT SURABAYA DAN SIDOARJO

PUTRA, RIZKY NOVIAN (2012) KOLABORASI RISET ANALISIS FAKTOR – FAKTOR MENDASARI PEMAHAMAN SAK- ETAP DI BANK PERKREDITAN RAKYAT SURABAYA DAN SIDOARJO. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The with change of use of financial accounting standards for rural bank, rural bank also has a challenge in understanding the SAK-ETAP. The existence of a Circular Letter issued by Bank Indonesia Number 12/14/DKBU on June 1, 2010, be evidence of concern for the Government and Bank Indonesia as a conventional bank regulator, that BPR will be able to assist the sustainability of rural banks in the face of competition from competitors, namely commercial banks. The researchers wanted to see from the scale factor, resources and technology are human being could underlie the understanding of SAK-ETAPin Surabaya and Sidoarjo. It can be concluded that the respondent's answer of 35 indicators of business scale in Surabaya and Sidoarjo had no effect on the understanding of ETAP SAK because the higher-income Rural Bank, the lower the training on the understanding that the SAK-ETAP followed by the employees of BPR. SAK-level understanding of ETAP in Surabaya and Sidoarjo BPR when measured from the business scale of BPR had no effect. when viewed from the human factors result more and more human resources in BPR had the higher the SAK-ETAP training is often followed, so more and more human resources in higher have the understanding of SAK-ETAP BPR employees in Surabaya and Sidoarjo. When viewed from the technology factor, so the implementation of the technology that is used as recording media in the role of the RB need to directly evaluate the information that has been operated and adjusted to what technology is needed, also need to be in need of human resources to understand about software applications that will in use in the training gave the BPR as an internal or external training. Keyword: regulatory accounting, understanding of ETAP

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Jul 2018 07:34
Last Modified: 19 Jul 2018 07:34
URI: http://eprints.perbanas.ac.id/id/eprint/3391

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