Analysis of The Implementation of PSAK 101 in The Financial Statements of Bank BSI Medan City

Badriah Daulay; Rizka Dwi Ramadhani; Susi Susi; Grace Sitompul; Meigia Nidya Sari

doi:10.55227/ijerfa.v3i2.274

Authors

Badriah Daulay Accounting Study Program , Faculty of Economics and Business, Universitas Pembangunan Panca Budi Medan
Rizka Dwi Ramadhani Accounting Study Program , Faculty of Economics and Business, Universitas Pembangunan Panca Budi Medan
Susi Susi Accounting Study Program , Faculty of Economics and Business, Universitas Pembangunan Panca Budi Medan
Grace Sitompul Accounting Study Program , Faculty of Economics and Business, Universitas Pembangunan Panca Budi Medan
Meigia Nidya Sari Accounting Study Program , Faculty of Economics and Business, Universitas Pembangunan Panca Budi Medan

DOI:

https://doi.org/10.55227/ijerfa.v3i2.274

Keywords:

Digital Financial Literacy, Economic Literacy, Business Sustainability

Abstract

This study is intended to determine the implementation of PSAK 101 in the presentation and preparation of financial statements at Bank BSI in Medan.PSAK 101 is a statement of financial accounting standards that regulates the basis for the presentation of financial statement records for sharia entities. This statement regulates the presentation requirements, structure and minimum requirements for the content of financial statements. The research method used is qualitative descriptive with a case study approach, where data is collected through document analysis, literature study of BSI's financial statements. The results of the study show that Bank BSI Medan City has implemented most of the provisions in PSAK 101, including the presentation of financial position statements, comprehensive income statements, cash flow statements, and equity change reports in accordance with sharia principles.

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