Analisis Penyajian Laporan Keuangan Koperasi Syariah (Studi Kasus Pada BMT Muda Dan KJKS BMT Amanah Ummah Di Surabaya)
Abstract: Sharia cooperative
is subject to use the PSA Sharia guideline 100 and 101 on the process of
arranging and presenting financial report. The fact is that there are a lot of
financial report presentation that is less suitable with the PSAK Sharia. This
research aims at determining the reasons why do the financial report
presentation is less suitable with the PSAK Sharia 100 and 101.
This research utilizes qualitative approach with exploratory case study
method. Data collection is done by interviewing informant with resource
triangulation validation method.
The result of this research shows that sharia cooperation tends to use
Indonesian Accounting Standards Non-Publicly-Accountable Entities (SAK ETAP)
when presenting the financial report since there is a Ministrial regulation of
Cooperatives and Small-Medium Enterprises number 4 in 2012 that obliged all the
cooperatives in Indonesia to use SAK ETAP guide.
Keywords: Financial Report,
Accounting Standards Applicable in Indonesia, PSAK Sharia 100, PSAK Sharia 101
Penulis: Nabilah, Noven
Suprayogi
Kode Jurnal: jpmanajemendd161305
