Skripsi

EVALUASI TERHADAP PENYAJIAN LAPORAN KEUANGAN SYARIAH BERDASARKAN PSAK NO. 101 PADA PT. BANK SUMSEL BABEL UNIT USAHA SYARIAH PALEMBANG

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Penilaian

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This study aimed to evaluate whether the presentation of financial statements presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang Sliaria Division is in accordance with SFAS No.101. The results showed that some components of the fmancial statements are presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang have been in accordance with the provisions of SFAS No.101. Only in the Islamic fiaancial statement presentation PT. Bank Sumsel Babel Unit Usaha Syariah Palembang is not fully present the Islamic financial statements in accordance with accounting standards generally accepted. PT. Bank Sumsel Babel Unit Usaha Syariah P-1llembang . is said to have not fully in accordance with generally accepted accounting standards because of Post-Balance Sheet Eqnity Post especially not in accordance with the f onnat of the presentation of Post Balance Sheet Equity in accordance with the provisions of SF AS No.101. To improve tb't( form of presentation of consolidated fmancial position (balance sheet), the authors suggested that PT. Bank Sumsel Babel Unit Usaha Syariah Palembang more consistent and adjust the presentation of balance sheet items with a statement of generally accepted accounting standards. In addition, to complement the financial statements produced by the author should.also suggest PT. Bank Sumsel Babel Unit Usaha Syariah Palembang as a social function of Islamic banks who bold the mandate. With the exercise of-social functions serve targeted, the statement of sources and uses of funds Zakat, Jnfak, and Shadaqah & reports qardh sources and uses of funds are met. In addition, the financial statements are presented, it can improve the quality of financial reports for the benefit of the interested parties in decision-making.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1107000228	T28776	T28776	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T28776

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xv, 104 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Bank Syariah
Akuntansi
Laporan Keuangan Syariah

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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