ANALISIS PENERAPAN PSAK NO.101 (LAPORAN KEUANGAN SYARIAH) PADA PT BANK MUAMALAT INDONESIA Tbk.

JASMAN, JASMAN and Ermadiani, Ermadiani and Aspahani, Aspahani (2011) ANALISIS PENERAPAN PSAK NO.101 (LAPORAN KEUANGAN SYARIAH) PADA PT BANK MUAMALAT INDONESIA Tbk. Undergraduate thesis, Sriwijaya University.

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Abstract

This research objective to analyze whether the sharia financial statement presentation at PT Bank Muamalat Indonesia Tbk. are in accordance with PSAK No. 101 (Sharia Financial Statements). The results of this research indicate that PT Bank Muamalat Indonesia Tbk. in presentation of sharia financial statements is not fully appropriate with Statement of Financial Accounting Standards (PSAK) No. 101 regarding the statements of sharia finance. It caused by Bank Muamalat does not reflect the bank’s role as a fiduciary fund social activities that is statements of sources and uses of charity funds and report the sources and uses of benefaction fiinds in the Bank Muamalat financial statements. Because of it above, accordingly the results of this research there are some suggestions regarding the presentation of financial statements in Bank Muamalat Indonesia Tbk. that is Muamalat Bank should presenting report which reflects the bank's role as a trust holder in fund social activity. It can be improve the quaiity of financial reports for the benefit for stakeholder in decision making.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Financial Statements, General Acceptance Accounting Standards and User Needed.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 07:19
Last Modified:	01 Nov 2021 07:19
URI:	http://repository.unsri.ac.id/id/eprint/56701

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