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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Azzahro Putri, Aulia
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Penyajian Laporan Keuangan Sebelum dan Sesudah Penerapan SAK Syariah: Studi Kasus pada KSPPS BMT NU Jombang Azzahro Putri, Aulia; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.11175

Abstract

This study aims to analyze the presentation of financial statements before and after the implementation of Sharia Financial Accounting Standards (SAK Syariah) at KSPPS BMT NU Jombang. The research employs a qualitative approach using a case study method, with data collected through interviews, observations, and financial document analysis. The analysis focuses on differences in the completeness of financial statement components, conformity of reporting formats, account classification, and the extent of disclosure before and after the implementation of SAK Syariah. The findings indicate that prior to the adoption of SAK Syariah, financial statements were presented in a simplified manner. After the implementation, financial statements were prepared more comprehensively and systematically in accordance with Sharia Accounting Standards, including cash flow statements, statements of changes in equity, and notes to the financial statements. The application of SAK Syariah enhances transparency, comparability, and decision usefulness of financial information. Therefore, this study highlights the crucial role of SAK Syariah in improving the quality of financial statement presentation in sharia cooperatives.
Co-Authors Dwi Ermayanti Susilo