Abstrak

The study aimed to determine how effective the application of Accounting Guideline Rural Bank ‘s new Financial Accounting Standards -based Entity Without Public Accountability ( SAK – ETAP ) and how much difference the recognition of interest income on PD BPR BKK Branch Purworedjo Kaligesing before and after application of SAK – ETAP , the data used is the data illustrated loans with a loan amount equal magnitude , processed with different methods , namely before and after the SAK – SAK – ETAP ETAP .

The result of the discussion with the comparative method is known that after the application of SAK – ETAP loan interest income to be more effective , because the total balance of impaired loans from 2009 to 2011 but the results turned out to be an increase NIM calculation , as well as the results of the calculation of loan interest income with the same total amount of loans but the interest earned by the bank greater after enactment SAK – ETAP

 

Keyword : interest loan, interest income,International Report Statement