EVALUASI TERHADAP PENYAJIAN LAPORAN KEUANGAN SYARIAH BERDASARKAN PSAK NO. 101 PADA PT. BANK SUMSEL BABEL UNIT USAHA SYARIAH PALEMBANG

KHAlRUNNISA, RAJIBA and Ermadiani, Ermadiani and Aspahani, Aspahani (2011) EVALUASI TERHADAP PENYAJIAN LAPORAN KEUANGAN SYARIAH BERDASARKAN PSAK NO. 101 PADA PT. BANK SUMSEL BABEL UNIT USAHA SYARIAH PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed to evaluate whether the presentation of financial statements presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang Sliaria Division is in accordance with SFAS No.101. The results showed that some components of the fmancial statements are presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang have been in accordance with the provisions of SFAS No.101. Only in the Islamic fiaancial statement presentation PT. Bank Sumsel Babel Unit Usaha Syariah Palembang is not fully present the Islamic financial statements in accordance with accounting standards generally accepted. PT. Bank Sumsel Babel Unit Usaha Syariah P-1llembang . is said to have not fully in accordance with generally accepted accounting standards because of Post-Balance Sheet Eqnity Post especially not in accordance with the f onnat of the presentation of Post Balance Sheet Equity in accordance with the provisions of SF AS No.101. To improve tb't( form of presentation of consolidated fmancial position (balance sheet), the authors suggested that PT. Bank Sumsel Babel Unit Usaha Syariah Palembang more consistent and adjust the presentation of balance sheet items with a statement of generally accepted accounting standards. In addition, to complement the financial statements produced by the author should.also suggest PT. Bank Sumsel Babel Unit Usaha Syariah Palembang as a social function of Islamic banks who bold the mandate. With the exercise of-social functions serve targeted, the statement of sources and uses of funds Zakat, Jnfak, and Shadaqah & reports qardh sources and uses of funds are met. In addition, the financial statements are presented, it can improve the quality of financial reports for the benefit of the interested parties in decision-making.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Laporan Keuangan Syariah, Standar Akuntansi Keuangan
Subjects:	H Social Sciences > HG Finance > HG1501-3550 Banking H Social Sciences > HG Finance > HG1641-1643 Bank loans. Bank credit. Commercial loans
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	02 Apr 2020 02:33
Last Modified:	02 Apr 2020 02:33
URI:	http://repository.unsri.ac.id/id/eprint/28776

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