Year: 2026 | Month: February | Volume: 13 | Issue: 2 | Pages: 256-263
DOI: https://doi.org/10.52403/ijrr.20260225
Adaptation of Bank Perekonomian Rakyat in the Implementation of Allowance for Impairment Losses Based on Private Entity Financial Accounting Standards
Vera Yuliyanti1, Lilis Ardini2
1,2Master of Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia
Corresponding Author: Vera Yuliyanti
ABSTRACT
This study analyzes the adaptation process and obstacles faced by Bank Perekonomian Rakyat in implementing allowance for impairment losses based on expected credit losses in accordance with private entity financial accounting standards. This research uses a qualitative approach with a multiple case study method. This method is considered relevant and powerful for exploring in-depth the adaptation process and managerial dynamics experienced by Bank Perekonomian Rakyat in facing the transition of accounting regulations from SAK ETAP to private entity financial accounting standards. This research was conducted at two Bank Perekonomian Rakyat that play a strategic role in strengthening the regional economy in Kalimantan are Bank Perekonomian Rakyat Bank Bulungan Perseroda in North Kalimantan and Bank Perekonomian Rakyat Sampuraga Cemerlang in Central Kalimantan. This research uses two main types of data primary and secondary data. Data analysis techniques were conducted interactively and simultaneously from the data collection stage, throughout the interview and observation process, until conclusions were drawn. The study results indicate that the adaptation process to the implementation of allowance for impairment losses based on expected credit losses in private entity financial accounting standards indicates that Bank Perekonomian Rakyat is still in the partial phase in five main aspects, each of which is moving at a different level of progress are policy adaptation, method and system adaptation, human resource adaptation, operational adaptation, and supervisory adaptation. Barriers emerging in the implementation of allowance for impairment losses based on expected credit losses reflect interrelated structural and operational unpreparedness, both technical and non-technical.
Keywords: Adaptation, Bank Perekonomian Rakyat, Impairment Losses, Private Entity Financial Accounting Standards
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