Penerapan PSAK No. 31 Tentang Akuntansi Perbankan Dalam Penyajian Laporan Laba Rugi PT. Bank Sumut Medan
Reporting of profit-loss of each company must be arranged and presented appropriate at Principle of General Accountancy (PABU). In Indonesia, principle accountancy which obtained is Financial Accountancy Standard (SAK) which declared by Society of Indonesian Accountant (IAI) . Indutry of banking is a certain of company which has a different character until it was a specifically standard for financial reporting, which poured in Statement of Financial Accountancy Standard (PSAK) no. 31 about Financial Accountancy which become the orientation to arrange and present the financial report nicely. It becomes the purpose for the writer to do this research, which doing by descriptive studying. The data was primary and secondary data which obtained from the abservation of financial company reporting and interview any sides which concerned with. Methods which used to analyse the data is the descriptive and comparative method to obtain the solving and conclusion of this research.Income and prime load of a company is from the income itselves and load of interest. Income of interest actually accrual except for the interest of non performing productive assets. Load of interests actually confessed. Income and load except interset which related with the confessed time, however for the non material income and load confessed on right time. Productive assets write off is done when the assets complicated to addicted. The presentation of profit-loss report is used the current operating income concept which done step by step. From this research,can be concluded that the company has been applying PSAK
Year of publication: |
2010-06-12
|
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Authors: | Harahap, Febi Rahma Dewita |
Other Persons: | Ja’far, Hotmal (contributor) |
Subject: | Akuntansi Perbankan | Laporan Laba Rugi |
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