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All Journal Jurnal Akuntansi Manado (JAIM)
Susanti Sa'ban
Mahasiswa
Economics, Econometrics & Finance Social Sciences

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Evaluasi Penerapan Akuntansi Syariah Berdasarkan PSAK No. 101 Dan No. 105 Pada Bank Syariah Indonesia Cabang Manado Susanti Sa'ban; Michael Miran; Miryam Pinkan lonto
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 2. Agustus 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.214 KB) | DOI: 10.53682/jaim.v3i2.1703

Abstract

The purpose of this research was to evaluate the implementation of Islamic accounting based on PSAK no.101 and No.105 at Syariah Bank, Indonesia, Manado branch. The research method of this study is qualitative. The result indicated the implementation of Islamic accounting based on PSAK No. 101 and No. 105 at Syariah Bank, particularly in the financial statements, show the position of financial, income statement and other comprehensive income by the bank had been adjusted to the financial accounting standards in PSAK No. 101 and 105. This is evidenced based on the financial statement data that has been presented by the company and interview sources from several sources regarding Mudharabah Accounting.
Co-Authors Miran, Michael Miryam Pingkan Lonto