Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks
DOI:
https://doi.org/10.30871/jama.v9i1.9463Kata Kunci:
Rural Banks (BPR); PSAK 55; Diffusion Theory of Innovation; Nvivo12 ProAbstrak
This study is examined and provide recommendation about challenges the implementation of PSAK 55 in Rural Banks (BPR). This research utilizes a descriptive qualitative approach. Data were collected through interviews and subsequently analyzed using NVivo12 Pro, employing content analysis, thematic exploration or analysis and the constant comparative method. Additionally, this study refers to the Diffusion Theory of Innovation to analyze and provide recommendations regarding the challenges in implementing PSAK 55 in BPRThis study identifies several potential obstacles in implementing PSAK 55, including the limited capacity of human resources to evaluate and interpret objective indicators of asset impairment, difficulties in determining the market value of collateral, projecting future cash flows, and system limitations in calculating impairment allowances (CKPN). These issues are rooted in skepticism among practitioners about the practical effectiveness of PSAK 55 in mitigating losses from Non-Performing Loans (NPL), given that the standard has not previously been applied within BPR, despite the recognition that the current PPAP (Provision for Productive Asset Write-Off) method is suboptimal. In response, the study offers strategic recommendations grounded in the Diffusion of Innovation Theory to help address and overcome these barriers. These include enhancing knowledge dissemination, fostering peer-to-peer support such as BPRKU 3 providing calculation templates and educational assistance to BPRKU 1 and 2 and encouraging regulatory reinforcement to reduce resistance and improve the adoption process of PSAK 55 across different BPR levels.
Unduhan
Referensi
Abdul Adzis, A., Tripe, D. W. L., & Dunmore, P. (2016). IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks. Journal of Financial Economic Policy, 8(1), 80–94. https://doi.org/10.1108/JFEP-05-2015-0026
Auliyah, I. M. (2012). Penerapan Akuntansi Berdasarkan SAK ETAP Pada UKM Kampung Batik di Sidoarjo. STIE Perbanas .
Bank Indonesia. (2009). Surat Edaran Bank Indonesia Nomor 11/37/DKBU Tahun 2009 tentang Penetapan Penggunaan Standar Akuntansi Keuangan Bagi Bank Perkreditan Rakyat. Bank Indonesia: Jakarta.
Bank Indonesia. (2011). Peraturan Bank Indonesia Nomor 13/26/PBI/2011 tentang Perubahan Atas Peraturan Bank Indonesia Nomor 8/19/PBI/2006 Tentang Kualitas Aktiva Produktif dan Pembentukan Penghapusan Aktiva Produktif Bank Perkreditan Rakyat. Bank Indonesia Regulation.
Gunarathne, N., & Senaratne, S. (2017). Diffusion of integrated reporting in an emerging South Asian (SAARC) nation. Managerial Auditing Journal, 32(4/5), 524–548. https://doi.org/10.1108/MAJ-01-2016-1309
Hsu, J., & Cheng, M. (2012). What Prompts Small and Medium Enterprises to Engage in Corporate Social Responsibility? A Study from Taiwan. Corporate Social Responsibility and Environmental Management, 19(5), 288–305. https://doi.org/10.1002/csr.276
Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. In Ikatan Akuntan Indonesia.
Ikatan Akuntan Indonesia. (2020). Dengar Pendapat Publik (Public Hearing) Draf Eksposur SAK Entitas Privat. Ikatan Akuntan Indonesia.
Ikatan Akuntan Indonesia. (2020). Draf Eksposur Standar Akuntansi Keuangan (SAK) Entitas Privat.
Ikatan Akuntan Indonesia. (2021). Standar Akuntansi Entitas Privat.
Kasmuri, S., & Shauki, E. R. (2019). Decision-Making Behavior of Loan Restructuring based on Institutional Logics: Case Study Bank Perkreditan Rakyat Industry in West Java Region. AFEBI Accounting Review, 4(1). http://dx.doi.org/10.47312/aar.v4i01.219
KPMG. (2007). Loan Impairment Modeling According to IAS 39 by Using Basel II Parameters.
Mulyani. (2013). Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Koperasi Mandiri Jaya Tanjungpinang dan Koperasi Karyawan Plaza Hotel Tanjungpinang. . Universitas Maritim Raja Ali Haji.
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.03/2016 tentang Kegiatan Usaha dan Wilayah Jaringan Kantor Bank Perkreditan Rakyat Berdasarkan Modal Inti. Menteri Hukum dan Hak Asasi Manusia: Jakarta.
Otoritas Jasa Keuangan. (2018). Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.03/2018 tentang Kualitas Aset Produktif dan Pembentukan Penyisihan Penghapusan Aset Produktif Bank Perkreditan Rakyat. Menteri Hukum dan Hak Asasi Manusia: Jakarta.
Otoritas Jasa Keuangan. (2021). Focus Group Discussion Persiapan Implementaso Standar Akuntansi Keuangan Entitas Privat oleh BPR: Perkembangan Kondisi Terkini BPR dan Evaluasi Implementasi SAK ETAP oleh BPR
Rogers, E. M. (1962). Diffusion of Innovations. Free Press.
Rogers, E. M. (1995). Diffusion of Innovations (4th Ed.). Free Press.
Rogers, E. M. (2003). (2003). Diffusion of Innovations (5th Ed.). Free Press.
Rudiantoro, R., & Siregar, V. (2011). Kualitas Laporan Keuangan UMKM serta Prospek Implementasi SAK ETAP. Simposium Nasional Akuntansi XIV.
Safri, M. , A. (2013). Implementasi SAK ETAP dalam Menyusun Laporan Keuangan Pada Usaha Kecil dan Menengah (UKM) Kripik Wak Jember. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE), 2(2).
Shaikh, I. M., Bin Noordin, K., Arijo, S., Shaikh, F., & Alsharief, A. (2019). Predicting customers’ adoption towards family takaful scheme in Pakistan using diffusion theory of innovation. Journal of Islamic Marketing, 11(6), 1761–1776. https://doi.org/10.1108/JIMA-02-2018-0037
Shauki, E. R. (2018). Qualitative and Mixed-Method Research Analysis Using Nvivo11. Handout, Case Writing and Methodology, 809303.
Sparta, S., & Trinova, N. (2020). The Factors Affecting The Bank’s Credit Impairment Losses by Adopting IAS on PSAK 55 in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 22(3).
Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. In Ikatan Akuntan Indonesia.
Vaismoradi, M., Turunen, H., & Bondas, T. (2013). Content Analysis and Thematic Analysis: Implications for Conducting A Qualitative Descriptive Study. Nursing and Health Sciences, 15(3), 398–405.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Chairanisa Natasha Miraza; Cut Darmawati, Abdul Malik Fajri, Riantari Maharani, Aulia Khairullah (Author)
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
