ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 101 PADA PT ZAM ZAM INTAN PERMATA
DOI:
https://doi.org/10.65359/ruhul_tarbiyah.v1i2.134Keywords:
Akuntansi Syariah, PSAK 101, Laporan Keuangan SyariahAbstract
Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah pada PT Zam Zam Intan Permata berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 101 tentang Penyajian Laporan Keuangan Syariah. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan studi dokumentasi terhadap laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Zam Zam Intan Permata telah menerapkan PSAK 101 dalam penyajian laporan laba rugi, neraca, dan laporan arus kas. Namun demikian, perusahaan belum menyusun laporan perubahan ekuitas dan catatan atas laporan keuangan sebagaimana dipersyaratkan dalam PSAK 101. Oleh karena itu, dapat disimpulkan bahwa penerapan akuntansi syariah pada PT Zam Zam Intan Permata belum sepenuhnya sesuai dengan PSAK 101.
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