ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 101 PADA KSPPS BMT AL HIKMAH SEMESTA JATIM

This research aims to find out the suitability of the preparation and presentation of financial statements in KSPPS BMT Al Hikmah Semesta Jatim based on PSAK No. 101. This research uses a qualitative approach with documentation and interview data collection techniques. Data analysis uses a single holistic case study analysis. The result of the analysis and discussion of this study shows that KSPPS BMT Al Hikmah Semesta Jatim has not been able to apply the Statement of Financial Accounting Standards (PSAK) No. 101. This is because (1) does not classify liabilities, temporary syirkah funds, and equity in the statement of financial position, (2) does not sort the existing post on the income statement, and (3) does not present statements of changes in equity during the period, cash flow statements during the period, source report and distribution of zakat funds during the period, as well as report of the source and use of welfare funds during the period