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Evaluasi Prosedur Penyempurnaan Pedoman Akuntansi Prinsip dan Acuan Penyajian Laporan Keuangan Syariah Unit Usaha Syariah (UUS) BBB (Laporan Magang)

Dr. Dyah Setyaningrum S.E., M.S.M., CPMA., CA. (Pembimbing/Promotor) - ; Anelis, Syskia - ;

This internship report discusses the evaluation of the procedure for improving the Accounting Guidelines for Sub-Chapter Principles and Reference for Presentation of Sharia Financial Statements carried out by PT Konsultan AAA for BBB Syariah Business Unit (SBU). SAK and the policies that underlie this sub-chapter are PSAK 101 concerning Presentation of Islamic Financial Statements, Indonesian Islamic Banking Accounting Guidelines and Bapepam - FS Regulation No. VIII.G.7 relevant to the client's business activities. Improvements to the client's accounting guidelines as a whole were last carried out in 2014-2015, so that the latest improvements are needed to accommodate changes in SAK and related regulations that change from 2015 to 2021. Improvement procedures are carried out by: (i) analyzing changes in relevant SAKs; (ii) map relevant changes to SAKs against accounting guidelines; and (iii) identify SAKs that have not been adopted. The results of the work of the procedure are stated in the form of the results of the refinement of the Principles and Reference sub-chapter document - Presentation of Islamic Financial Statements. Evaluation of the improvement procedure is carried out by comparing the real or actual procedures related to the improvement of the accounting guidelines of the Principles and Reference sub chapter - Presentation of Sharia Financial Statements with the improvement guidelines owned by PT Konsultan AAA and related regulations. Based on the results of the evaluation carried out, the procedures carried out are in accordance with the improvement guidelines owned by PT Konsultan AAA as well as with related regulations..Ada Tabel


Ketersediaan

Call NumberLocationAvailable
13208PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2021
Edisi-
Subjeksharia business unit
Completion of Accounting Guidelines
Presentation of Sharia Financial Statements
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiv, 83 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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