ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN NO.101 TENTANG LAPORAN KEUANGAN SYARIAH PADA KOPERASI SIMPAN PINJAM SYARIAH BAITUL TAMWIL MUHAMMADIYAH RASAU JAYA KABUPATEN KUBU RAYA (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)