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All Journal Akuntansi dan Ekonomi Pajak: Perspektif Global
Muhammad Akbar Aldinata
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Economics, Econometrics & Finance

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Penerapan Standar Akuntansi Keuangan Syariah pada Koperasi Jasa Keuangan Syariah : (Studi pada KSPPS BTM Bimu di Kota Bandar Lampung) Efrida Efrida; Lisa Haji Diana; Muhammad Akbar Aldinata; Anas Malik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.947

Abstract

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.
Co-Authors Anas Malik Fachry Abda El Rahman Lisa Haji Diana