SAIDAH, KHOFIFATUS (2022) Tinjauan atas Penerapan PSAK 101 pada Laporan Keuangan Bank Syariah Bukopin Tahun 2018-2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana penerapan dan tingkat kesesuaian PSAK 101 tentan penyajian laporan keuangan syariah terhadap penyajian laporan keuangan yang disajikan oleh Bank Bukopin Syariah Tahun 2018 hingga tahun 2020. Metode yang digunakan dalam penelitian adalah metode dekskriptif kualitatif dimana sumber data berasal dari berbagai sumber literatur seperti buku, jurnal, artikel, penelitian terdahulu dan lain-lain. Sedangkan Data yang digunakan merupakan data sekunder berupa laporan keuangan Bank Syariah Bukopin Tahun 2018 hingga 2020 yang diunggah dalam situs resmi Bank Syariah Bukopin dan Bursa Efek Indonesia Hasil yang dilakukan oleh peneliti menunjukkan bahwa penyajian laporan keuangan Bank Bukopin Syariah masih terdapat ketidaksesuaian terhadap PSAK 101 dimana pada Laporan dan Sumber Penggunaan Dana Zakat belum disajikan oleh Bank Bukopin Syariah. / This study aims to find out how the application and level of conformity of PSAK 101 regarding the presentation of Islamic financial statements to the presentation of financial statements presented by Bank Bukopin Syariah in 2018 to 2020. The method used in this study is a qualitative descriptive method where the data sources come from various literature sources. such as books, journals, articles, previous research and others. While the data used is secondary data in the form of the financial statements of Bank Bukopin Syariah for the year 2018 to 2020 which are uploaded on the official website of Bank Syariah Bukopin and the Indonesia Stock Exchange. The results conducted by researchers show that the presentation of the financial statements of Bank Bukopin Syariah is still inconsistent with PSAK. 101 in which the Report and Source of Use of Zakat Funds have not been presented by Bank Bukopin Syariah.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 101, Laporan Keuangan Syariah, Bank Syaraiah Bukopin, PSAK 101, Islamic Financial Report, Bank Syariah Bukopin. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Sep 2023 09:11 |
| Last Modified: | 11 Sep 2023 09:11 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1979 |
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