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Rahman Ambo Masse
Universitas Islam Negeri Alauddin Makassar
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Journal : FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis

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Implementation of PSAK 101 on Sharia Bakti Financing KSP Huria Sharia K.C.Parepare Putri; Rahman Ambo Masse
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3212

Abstract

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in the KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out through observation, documentation, and direct interviews with branch leaders and Admin Teller staff related to financial statements. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow. The application of PSAK 101 is in accordance with the principle of accountability because the data presented is concrete and real. However, it is not fully in accordance with the principles of fairness and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall).
Co-Authors A. Haerunnisah Azizah A. M. Nur Atma Amir A. Zulfikar Darussalam AA Sudharmawan, AA Abdul Chadjib Halik Abdul Rizal, Abdul Abdul Wahab Abdullah AF Abdut Tawwab, Muhammad Achmad Adnan Yahya Adam Nursya Ban, Muh. Aderus, Andi Adji pratama, Satria Adriani Agus, Sherly Afriani Akram Ista Aldi Nyawai Ali Halidin Ali Halidin ALI HALIDIN, ALI Alwi, Aulia Aminuyati Amiruddin, Muhammad Majdy Amri Rahman Andi Aderus Andi Natsif, Fadli Anwar, Nurfiah Arifin, Asriadi Asapa, Nasrullah Asrandi, Muh Asriyana, . Astriani Astuti Syam Audia, Sitti Rabiatul Aulia Alwi Awaluddin Awaluddin Aydi Syam, Aydi Ayu Ruqayyah Yunus Ayu, Vera Bin Sapa, Nasrullah Budi Iswanto Dahri, Muh. Ihsan Damira Dian Sari EKA DEWINTARA Elfa Syariati, Namla Fadli Andi Natsif Farah Khumaerah Arif, Nurul Fatimah, Emi Sri Rahayu Faturrahman Fauziah Fauziah Firawati Firawati Firman Firman Fitra Analia Fitri Handayani Fitri, Nurul Amalia H, Herianti Hamka Hamka, Hamka Hasbiullah, Hasbiullah Hassan Alaaraj, Hassan Heriyani, Heriyani Idha Fadhilah Sofyan Ilham, Rizky Amaliyah Ramdhani irfan Djufri Irwan Misbach Ita Rukmanasari Jamaluddin Jannah, Raodahtul Jayawarsa, A.A. Ketut K, Amiruddin Kadir, Syahruddin Kamaluddin Nurdin Marjuni Kara, Muslimin H. Katman, Muhammad Nasir Lince Bulutoding M, Misbahuddin Marsanda, Marsanda Maulana Maulana, Maulana Mawaddah Rachman Misbahuddin Misbahuddin Misbahuddin Misbahuddin Mohammad Subaeh, Syekh Toha Nasir Muammar Bakry Muh Affandi Muh Rasul Pradana Muh. Fadly Syam Muh. Ihsan Dahri Muh. Irwan T. Muh. Irwan. T Muh. Irwan.T Muh. Ridwan Markarma Muhamad, Mar’ie Muhammad Afief Mubayyin Muhammad Dahlan Muhammad Fadel Muhammad Nasri Katman Muhammad Nasri Katman Muhammad W, Syafaat Muhsin, Syamsiah Murtiadi Awaluddin Musdalifa Musdalifa Musdalifah musdalifah Muslihati Muslimah Muslimah Muslimin H Kara Muslimin Kara Muslimin Kara Muslimin Kara Muslimin Kara Muslimin Kara Naheri nahlah, nahlah Nahlah, Nahlah Nasrullah Bin Sapa Nasrullah Bin Sapa Nasrullah Sapa Nela Novyanti Nur Annisa Baharsyam Nur Hikmah Nurhidayatullah Rahma Nurjannah Nurjannah Nurjannah Nurrahimah, S. Nurul Pratiwi Parmitasari, Rika Dwi Ayu Prades Ariato Silondae Pratiwi, Dhita Putra, Trisno Wardy Putri R, Rahmatullah R, Randy Rabiatul Adawiyah Rafifah Abu, Rahmah Rahim, Adhira Imawardhani Rahmah Sari, Nur Rahmaniar Rahmawati Muin rati tiar Ratnasari Ratnasari Reniar Reo Zaputra Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Rizal Ancu Rizki, Atika Rukiah Rukman Aditama Sahrani, Sahrani Sakti, Salwa Nurfauziyah Salam, Selmiana Samsidar Sandi, Ahmad Sapa, Nasrullah Sappeami, Sappeami Sirajuddin Sirajuddin Sirajuddin Sofyan, Idha Fadhilah Sofyan, Syathir Sry Muliyani Sudarmi Sudarmi Sudirman Sudirman Sufiani Zahra Sumar’in Sunuwati Sunuwati Syahdan Hidayat Syamsurianto Taqwim, Andi Ahsan Trisno wardy Putra Trisno Wardy Putra Trisno Wardy Putra Wahyuddin WAHYUNI Wawan M. Wiwik Permatasari WULAN PURNAMASARI, WULAN Wulandari, Devy Yuli Irawan Rasit Yuli Irawan Rasit Yuliansyah Yuniar Yunus, Ayu Ruqayyah Zainuddin, Elza