Akuntansi Keuangan Menengah Berbasis Psak.pdf
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AKUNTANSI KEUANGAN MENENGAH BERBASIS PSAK BUKU 2 ini merupakan buku teks yang di rancang sesuai dengan materi perkuliahan serta mengombinasikan konse[ akuntansi, prinsip, penerapan akuntansi, dan pelaporan sesuai dengan PSAK. penekanan utama dalambuku ini terletak pada aplikasi PSAK berbasis IFRS dengan memberikan contoh maupun ilustrasi nyata yang ada dalam dunia bisinis.materi yang di bahas dalam buku ini mencakup:bab 11. liabilitas jangka pendek,provinsi,dan kontijensi bab 12. liabilitas jangka panjang bab 13. ekuitas modal disetorbab 14 komponen ekuitas saldo laba, dividen, saham treasuri, dan penghasilan komprehensif lainbab 15 sekuritas diluasian, dan laba per sahambab 16 investas intrumen ekuitas dan utangbab 17 pendapatanbab 18 akuntansi penghasilan bab 19 imbalan kerja bab 20 akuntansi sewabab 21 kebijakan akuntansi, perubahan estimitasi akuntansi dan kesalahanbab 22 laporan arus kasbab 23 isu lain seputar akuntansi keuangan
Adopsi International Financial Reporting Standards (IFRS) dalam Peryataan Standar Akuntansi Keuangan (PSAK) telah dilakukan di Indonesia. Proses ini akan berdampak besar bagi dunia usaha, terutama dalam penyusunan dan pelaporan keuangan perusahaan. Penerapan PSAK berbasis IFRS membutuhkan banyak referensi terkait perlakuan akuntansi sesuai dengan standar terbaru.
Akuntansi Keuangan Menengah Berbasis PSAK Buku 2 ini merupakan buku teks yang dirancang sesuai dengan materi perkuliahan serta mengombinasikan konsep akuntansi, prinsip, penerapan akuntansi, dan pelaporan sesuai dengan PSAK. Penekanan utama dalam buku ini terletak pada aplikasi PSAK berbasis IFRS dengan memberikan contoh maupun ilustrasi nyata yang ada dalam dunia bisnis.
Pernyataan Standar Akuntansi Keuangan ( PSAK ) N0.101 menetapkan dasar penyajian laporan keuangan bertujuan umum untuk entitas syariah. Pernyataan ini mengatur persyaratan penyajian laporan keuangan, struktur laporan keuangan, dan persyaratan minimal isi laporan keuangan atas transaksi syariah.Penelitian ini bertujuan untuk mengetahui sejauh mana penyajian laporan keuangan Koperasi Syariah Baitul Maal wa Tamwil (BMT) Al-Ittihad dalam menerapkan prinsip-prinsip akuntansi yang berlaku umum khusunya PSAK No.101. Penelitian ini merupakan penelitian deskritif komparatif yangmenggambarkan, menjelaskan dan membandingkan laporan keuangan BMT dengan PSAK No.101. Subjek penelitian ini adalah Koperasi Syariah BMT Al-Ittihad Pekanbaru sedangkan objeknya adalah laporan keuangan RAT BMT Al-Ittihat Pekanbaru. Data dikumpulkan dengan metode wawancara dan dokumentasi. Analisis yang digunakan adalah analisis deskritif komparatif, yaitu membandingkan antara data yang telah dikumpulkan dengan teori-teori yang relevan kemudian diambil suatu kesimpulan.Dari hasil penelitian diketahui bahwa laporan keuangan BMT Al-Ittihad belum sepenuhnya menerapkan PSAK No.101, karena (1) tidak menyajikan laporan sumber dan penggunaan dana zakat, (2) tidak menyajikan sumber dan penggunaan dana kebajikan, (3) tidak menyajikan catatan atas laporankeuangan, (4) tidak menyajikan informasi penyusunan laporan keuangan dan kebijakan akuntansi yang digunakan, tidak mengungkapkan informasi yang disyaratkan dalam PSAK No.101.Kata kunci: Laporan Keuangan, BMT, PSAK No.101 2b1af7f3a8
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