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All Journal JURNAL BERKALA ILMIAH EFISIENSI Kunuz: Journal of Islamic Banking and Finance
Priscilia Christina Sumendap, Priscilia Christina
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Economics, Econometrics & Finance

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EVALUASI PENERAPAN ‘SAK ETAP’ PADA PT. BANK PERKREDITAN RAKYAT CIPTA CEMERLANG INDONESIA Sumendap, Priscilia Christina
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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Abstract

ABSTRAK Akuntansi bertujuan untuk menghasilkan laporan keuangan yang memberikan pertanggungjawaban kepada pihak internal maupun eksternal atas suatu kegiatan bisnis. Laporan keuangan berisi informasi yang menyangkut posisi keuangan dan bertujuan untuk membantu entitas dalam pengambilan keputusan. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) hadir untuk membantu kebutuhan BPR yang tidak memiliki akuntanbilitas publik signifikan dan menerbitkan laporan keuangan untuk tujuan umum bagi pengguna eksternal. Penelitian ini bertujuan untuk mengevaluasi penerapan SAK ETAP pada PT. Bank Perkreditan Rakyat (BPR) Cipta Cemerlang Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif komparatif. Hasil penelitian ini menunjukkan bahwa perusahaan telah menerapkan laporan keuangan keuangan sesuai dengan standar yang berlaku, namun masih terjadi inkonsistensi dan belum mematuhi SAK ETAP secara sepenuhnya dalam penyajian laporan keuangan. Penelitian ini menyarankan agar BPR lebih teliti agar tidak terjadi inkonsistensi penyajian laporan keuangan.   Kata Kunci: Laporan Keuangan, SAK ETAP, BPR
Productive Financing for Micro, Small and Medium Enterprises (MSMES): Efforts to Achieve the Sustainable Development Goals (SDGS) Niu, Fitria Ayu Lestari; Sumendap, Priscilia Christina
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i2.1259

Abstract

This study aims to describe the productive financing of Bank Syariah Indonesia for MSMEs as an effort to achieve the SDGs using a literature review approach on secondary data in the form of financial statements and supporting data. The data was processed through financial statement analysis techniques, SATF Value performance measurement, and studies on relevant articles and literature. The results on Amanah's performance with the responsibility indicator, show that financing growth in MSME customers fluctuates, especially in 2021-2023 due to the Covid-19 pandemic. However, BSI continues to strive to follow its commitment to provide opportunities and convenience in financing, especially in the MSME sector. BSI has disbursed financing to MSMEs amounting to IDR 47.72 trillion or grew 14.54% annually. BSI also expands access to sharia financing, including through BSI Agen which resulted in 4.8 million transactions with a transaction volume of Rp 11 trillion, the MSME Center to increase the capacity and capability of MSMEs which has distributed financing of Rp 39.08 billion to more than 3,281 MSMEs fostered by BSI. BSI also has a platform namely the Digital Salam Portal to make it easier for the public to apply for microfinance digitally, to meet all business and investment needs, and provides financing for entrepreneurs at various levels of business, ranging from the micro level to corporations. BSI realizes that productive financing in the MSME sector has a huge role in realizing the SDGs, especially in the Decent Work and Economic Growth Target.
Co-Authors Fitria Ayu Lestari Niu