RAHMAWATI, FITRIAH DEWI (2021) PENERAPAN KESESUAIAN PSAK 101 LAPORAN DANA ZAKAT PADA LAPORAN KEUANGAN BANK UMUM SYARIAH. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This social function is a reflection of the concern of Islamic financial institutions for the poor, in addition to the government's duties and obligations. The urgency of this research is that the operationalization of the presentation of financial statements is that there are still banks that have not presented zakat fund reports. For those reasons, this study aims to test the application of PSAK 101 with the zakat fund reports of Islamic Commercial Banks. Islamic banks have a social function, namely raising funds, i.e. collecting zakat, infaq, alms and waqf funds. This research is a quantitative study using documentation data techniques. The method used in this research is quantitative descriptive with the presentation of Islamic Commercial Bank financial reports according to PSAK 101 concerning the Presentation of Islamic Financial Statements, which requires Islamic Banks to report social activities including Zakat Funds and Virtue Funds. This study indicates that the presentation of zakat funds reports on Islamic Commercial Banks' financial statements from 14 banks, there are still 3 banks that have not presented zakat funds reports in their annual financial reports. This is because Islamic banks do not directly carry out distributing zakat, infaq and shadaqah funds. Keywords: Financial Statements, Islamic Commercial Banks, PSAK 101, Zakat Funds. Fungsi sosial ini merupakan cerminan dari kepedulian lembaga keuangan syariah terhadap masyarakat miskin, selain tugas dan kewajiban pemerintah. Urgensi dari penelitian ini adalah operasionalisasi penyajian laporan keuangan masih terdapat bank yang belum menyajikan laporan dana zakat. Oleh karena itu, penelitian ini bertujuan untuk menguji penerapan PSAK 101 dengan laporan dana zakat Bank Umum Syariah (BUS). Bank syariah memiliki fungsi sosial yaitu menghimpun dana yaitu menghimpun dana zakat, infak, sedekah dan wakaf. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan teknik data dokumentasi. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan penyajian laporan keuangan BUS sesuai PSAK 101 tentang Penyajian Laporan Keuangan Syariah, yang mewajibkan BUS untuk melaporkan kegiatan sosial termasuk Dana Zakat dan Dana Kebajikan. Penelitian ini menunjukkan bahwa penyajian laporan dana zakat atas laporan keuangan BUS dari 14 bank, masih terdapat 3 bank yang belum menyajikan laporan dana zakat dalam laporan keuangan tahunannya. Pasalnya, bank syariah tidak secara langsung melakukan penyaluran dana zakat, infak dan shadaqah. Kata Kunci : Bank Umum Syariah, Dana Zakat, Laporan Keuangan, PSAK 101.
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