ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH DAN KINERJA KEUANGAN SYARIAH (STUDI KASUS PADA BMT X)

AGHNIA ANDINI FANSI. 2017. Analysis of PSAK 101Implementation on Presentation of Sharia Financial Statement and Sharia Financial Performance (Case Study on BMT X). D3 Accounting Study Program. Faculty of Economics. State University of Jakarta. This Scientific Work aims to find out about the analysis of PSAK 101 implementation of the presentation of Islamic financial statements and find out how the performance of Islamic finance in BMT X. The method used in this research is descriptive analysis with data collection method through literature study, observation, and interview. From this research it can be seen that BMT X does not apply PSAK in its business operation, but overall financial report prepared by BMT X is in accordance with PSAK 101. But BMT X has unhealthy financial performance especially for capital aspect and liquidity aspect. Even so BMT X still has a high level of efficiency and business growth. Keywords: Analysis of PSAK 101 Implementation, Sharia Financial Performanc