PENERAPAN PSAK NO. 101 TERHADAP PENYAJIAN LAPORAN KEUANGAN SYARIAH (Baitul Mal wat Tamwil (BMT) Tursina Surabaya)

The purpose of the research was to find know the BMT application of PSAK No. 101 in financial report presentation. PSAK No. 101 as a standard in the Islamic financial report presentation. Indonesian Accountant Association (IAI) had determined the Standard Statement of Financial Accountant (PSAK) No. 101 to create standard Islamic financial report. Research method used in the method of data collection survey conducted by coming directly to BMT. The result showed that BMT financial report wasn’t appropriate to PSAK No. 101 because not completed the financial report in the apartment as well as access to information PSAK No. 101 from IAI is still very limited. Key words : PSAK No. 101, Islamic Financial Report, BM