ANALISIS PENYESUAIAN LAPORAN KEUANGAN PADA BNI SYARIAH CABANG MAKASSAR DENGAN PSAK N0. 101

Abstrak

The research aims at finding out whether BNI Syariah branch Makassar has already apply PSAK 101 in zakat fund report, benevolent fund report, income reconciliation and profit sharing report according to the standard. This research was a comparative descriptive research used a qualitative approach which describe sistematically, accuracy and factual about the characteristics and phenomenon on the analysis of PSAK 101 in financial report of BNI Syariah branch Makassar. The research compared between PSAK 101 rule with the practice in the financial report of BNI Syariah branch Makassar. The technique of collecting data were observation to the activities of company, and documentation. The data were collected and the researcher verified the report and the data so the research findings could be clarified as the target. The research findings showed that zakat fund report, benevolent fund report, and income reconciliation and profit sharing report in the financial report of BNI Syariah branch Makassar are good as the rule of PSAK 101.