Analisis Penyajian PSAK 101 Pada Laporan Keuangan PT. BPRS Al Washliyah

Riska Dwi Sari, Eva Afrilisa Sitorus, Nisah Handayani

Abstract


The problem that occurs in this study is how a PSAk 101 made in a financial statement of PT. SRB to WASHLIYAH. The purpose of this study is to see how many banks that meet the PSAK 103 report in the presentation of the financial statements of PT. SRB TO WASHLIYAH. This study includes an example of a field study using qualitative methods. Which means that this study was conducted by conducting an analysis related to the submission of financial statements from PT. SRB AL WASHLIYAH and PSAK 101, by correlating Islamic financial reporting. Used to make this report is a secondary data source that beruapa financial transaction data that has been provided by PT. SRB TO WASLIYAH. This study itself shows a result that PT BPRS Al WASHLIYAH does not fully disclose PSAK 101 in the financial statements because PT. there are still differences in the presentation of the financial statements of SRB Al WASHLIYAH between the financial statements of PT.SRB AL WASHLIYAH and PSAK 101 regarding the intermediary reporting of a Sharia financial report which for example is PT.SRB Al WASHLIYAH has not disclosed Murabaha's marginal profit on beracana or notes to the financial statements, but we can know from the daily Balance Sheet report that PT.SRB prepares PSAK 101 situation, to make a Sharia financial report.


Keywords


Sharia Financial Statements, PSAK 101.

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References


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Prihadi, T. (2019). Analisis laporan keuangan. Gramedia Pustaka Utama.




DOI: https://doi.org/10.36987/ebma.v4i1.4600

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Jurnal ini mengikuti pedoman dari Committee on Publication Ethics (COPE) dalam menghadapi semua aspek etika publikasi dan, khususnya, bagaimana menangani kasus penelitian dan kesalahan publikasi. Pernyataan ini menjelaskan etika perilaku semua pihak yang terlibat dalam proses penerbitan artikel di jurnal ini, termasuk Penulis, Pemimpin Redaksi, Dewan Redaksi, Mitra Bebestari, dan Penerbit (Akademi Kepolisian Republik Indonesia). Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) berkomitmen untuk mengikuti praktik terbaik tentang masalah etika, kesalahan, dan pencabutan. Pencegahan malpraktek publikasi merupakan salah satu tanggung jawab penting dewan redaksi. Segala jenis perilaku tidak etis tidak dapat diterima, dan jurnal tidak mentolerir plagiarisme dalam bentuk apa pun.

 

Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Journal URL: https://jurnal.ulb.ac.id/index.php/ebma/index
Journal DOI: 10.36987/ebma
e-ISSN : 2746-2137

p-ISSN : 2746-5330

Alamat Redaksi :
Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu
Gedung Fakultas Ekonomi dan Bisnis,
Jalan Sisingamangaraja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418