Implementation of PSAK 101 on Sharia Bakti Financing KSP Huria Sharia K.C.Parepare

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in the KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out through observation, documentation, and direct interviews with branch leaders and Admin Teller staff related to financial statements. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow. The application of PSAK 101 is in accordance with the principle of accountability because the data presented is concrete and real.  However, it is not fully in accordance with the principles of fairness and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall).Tujuan dari penelitian ini untuk mengetahui ketentuan penyajian laporan keuangan serta penerapan PSAK 101 pada KSPPS Bakti Huria Syariah K.C Parepare. Penelitian ini termasuk penelitian deskriptif kualitatif dengan tekhnik pengumpulan data dilakukan melalui observasi, dokumentasi, dan wawancara langsung terhadap pimpinan cabang dan staff Admin Teller terkait dengan laporan keuangan. Hasil penelitian menunjukkan bahwa ketentuan penyajian laporan keuangan di KSPPS Bakti Huria Syariah K.C.Parepare belum sepenuhnya sesuai dengan PSAK 101 hal ini dikarenakan KSPPS Bakti Huria Syariah K.C Parepare hanya mencatat 3 komponen Laporan keuangan yaitu Neraca, Laba Rugi, dan Cash Flow. Adapun penerapan PSAK 101 telah sesuai dengan prinsip pertanggungjawaban karena data yang disajikan bersifat konkrit dan nyata.  Namun belum sepenuhnya sesuai dengan prinsip keadilan dan kebenaran dikarenakan masih digabungkannya laporan keuangan koperasi/bisnis (Baitul Tanwil) dengan laporan keuangan sosial (Baitul Mall)