Abstract
This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in this study is a qualitative descriptive method. Data collection technique in this research uses interviews, observation, and documentation to analyze data from the practice that carried out directly at the research site. The results of the study show that BMT Al-Bina in presenting they financial statements has not fully applied PSAK No.101, because (1) does not present a statement of cash flow, (2) does not present statement of sources and distribution of zakat (3) does not present statement of source and the use of virtue funds (4) does not present notes to financial statements (5) does not provide financial reporting and financial reporting information as required by PSAK No.101.
Highlights
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui implementasi Pedoman Standar Akuntansi Keuangan (PSAK) 101 pada penyajian dan penyusunan laporan keuangan yang ada di KSPPS BMT Al-Bina Tasikmalaya
because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation
a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities
Summary
Laporan keuangan menunjukan kinerja dari manajemen atau pertanggung jawaban manajemen atas sumber daya yang dipercayakan kepadanya. Hasil dari penelitian tersebut adalah BQ banda aceh belum dapat menyusun dan menyajikan laporan keuangan syariah sesuai dengan PSAK 101 tentang laporan keuangan syariah secara menyuluruh dan pengakuan, pengukuran, penyajian serta pengungkapan. Persamaan penelitian yang dilakukan oleh Amrul Ikhsan dan Musfiari Haridhi dengan penelitian yang dilakukan penulis yaitu, sama-sama meneliti tentang PSAK 101 mengenai penyajian laporan keuangan syariah. Perbedaannya, Amrul Ikhsan dan Musfiari Haridhi melakukan penelitian pada penerapan seluruh Penyataan Standar Akuntansi Syariah, sedangkan penulis hanya menganalisi penerapan PSAK 101 tentang laporan keuangan saja. Laporan keuangan yang dibuat suatu entitas syariah yang sesuai dengan PSAK No 101 pada umumnya terdiri dari tujuh komponen, yaitu; (1) laporan posisi keuangan (Neraca), (2) laporan laba rugi; (3) laporan arus kas; (4) laporan perubahan ekuitas; (5) laporan sumber dan penggunaan dana zakat; (6) laporan sumber dan penggunaan dana kebajikan serta (7) catatan atas laporan keuangan (DSAK-IAI, 2017:3).
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