Analisis Perubahan Penyajian dan Pengungkapan Laporan Keuangan Pasca Implementasi SAK EP Pada BPR NTB

Eva Solina (Universitas Mataram, Nusa Tenggara Barat, Indonesia)
Agus Khazin Fauzi (Politeknik Negeri Bali, Jimbaran, Indonesia)
Resty Yusnirmala Dewi (Universitas Mataram, Nusa Tenggara Barat, Indonesia)
Khaerul Umam (Universitas Mataram, Nusa Tenggara Barat, Indonesia)

Valid Jurnal Ilmiah
Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026

This study aims to analyze the changes in the presentation and disclosure of financial statements following the implementation of Indonesian Financial Accounting Standards for Private Entities (SAK EP) at BPR NTB. Using a qualitative descriptive comparative method, data were collected through documentation of financial statements for fiscal years 2024 (SAK ETAP) and 2025 (SAK EP), supported by interviews with financial staff. The results show that the implementation of SAK EP did not fundamentally alter the main structure of financial statements, but introduced new accounts including deferred tax assets, post-employment benefit liabilities, and other comprehensive income. Additionally, the Notes to Financial Statements (CaLK) became more detailed, indicating improved transparency and quality of financial reporting. Despite challenges in adapting to new accounts and more complex calculations, the implementation process was supported by assistance from an external auditor. These findings contribute to the accounting literature on SAK EP implementation in the banking sector and serve as an evaluation basis for BPR in improving financial reporting quality.