SKRIPSI AKS

Akuntabilitas Keuangan Pada Laporan Keuangan Tahunan Koperasi (Studi Pada Koperasi Wanita Syari'Ah Kabupaten Lamongan)

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ABSTRACT

This study is intended to determine the form of accountability in the presentation
of annual financial statements in Koperasi Wanita Syari’ah Sejahtera Lamongan and
also to determine the suitability of the components of the financial statements with
PSAK Syari’ah 101. This is because the financial statements of the Kopwan Syari’ah
Sejahtera Lamongan were found non-compliance with PSAK Syari’ah 101 regarding
the presentation of Islamic financial statements.
The metod used in this research is descriptive qualitative method. Data
collection techniques using interviews, observation, and documentation. To analyze
the data using primary data analysis obtained by conducting interviews with
infrormants using a data triangulation system..
From the results of the study, it is known that the Koperasi Wanita Syari’ah
Sejahtera Lamongan in its annual financial Has not fully impelemented PSAK
Syari’ah 101, because 1) it does not presen a cash flow reports, 2) does not presen a
report on sources and distribution of zakat funds, 3) does not present a report on the
source and distribution of zakat funds. Report on source and use of benevolent funds,
4) does not present notes to financial statements.
Keyword: Financial Statements, Accountability, RAT, PSAK Syari’ah 101

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.3 NUR a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 134 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.3

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nurin Majidah

Versi lain/terkait

Lampiran Berkas

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