Penerapan PSAK 101 Penyajian Laporan Keuangan pada Koperasi Syariah BMT Bangun Rakyat Sejahtera

Maulana, Rizki, Inon Listyorini, S.E., M.Si., Akt. (2023) Penerapan PSAK 101 Penyajian Laporan Keuangan pada Koperasi Syariah BMT Bangun Rakyat Sejahtera. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

The development of the sharia economy is very rapid, this is marked by the emergence of several sharia accounting standard regulations. Initially sharia accounting standards were issued only for sharia banking, while other entities also required them, so in connection with this PSAK number 59 concerning sharia banking was revised and the result of the revision was PSAK number 101. Even though PSAK number 101 has been ratified this does not make the institution Islamic finance applies this standard. The purpose of this final assignment report is to analyze the suitability of the presentation of the financial reports of the BMT Bangun Rakyat Sejahtera Sharia Cooperative with PSAK number 101. PSAK number 101 is a PSAK which regulates the presentation of financial reports at sharia micro financial institutions. This writing uses qualitative methods with data collection techniques through interviews, observation and documentation. Based on the analysis that has been carried out, in presenting the financial reports of the BMT Bangun Rakyat Sejahtera Sharia Cooperative, it only presents a balance sheet and profit and loss report, this is not in accordance with PSAK number 101.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	Financial Reports, Financial Report Analysis, PSAK 101
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	26 Oct 2023 07:40
Last Modified:	26 Oct 2023 07:40
URI:	http://eprints.uty.ac.id/id/eprint/14102

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