<![CDATA[PSAK 101 was first posted by using the monetary Accounting requirements Board of the Indonesian Institute of Accountants (DSAK IAI) on June 27, 2007. This PSAK replaces the necessities for the presentation of Islamic monetary statements in PSAK 59: Accounting for Islamic Bank, released on May 1, 2002. Presentation of Islamic Financial Statements (hereinafter referred to as PSAK 101) sets the idea for the presentation of trendy cause monetary statements for Shariah entities. This statement sets out the necessities for the presentation of the once a year bills, the structure of the annual accounts and the minimum requirements for the content of the annual accounts for sharia transactions. At Bank Gunung Slamet Cilacap or PT BPR, it is one of the high interest companies and guaranteed by a savings institution (LPS), and for the annual accounts Bank Gunung Slamet Cilacap, she is very transparent and knowledgeable. it is very easy for us to investigate and observe. According with the cause of this inquiry, we would like to know the financial reports of Gunung Slamet Cilacap Bank in the form of management performance. The evaluation method used is descriptive and data collection. The consequences of the examine of the financial statements of Bank Gunung Slamet Cilacap permit us to understand the evolution of the company from year to year in terms of financial reports and performance. Keywords: DSAK, PSAK NO. 101, financial reports.]]>
