7211415048UmiNurKholifah.rtf - Nama Umi Nur Kholifah NIM 7211415048 Prodi Akuntansi Analisis Laporan Keuangan PT Bank Panin Syariah Tbk(periode

7211415048UmiNurKholifah.rtf - Nama Umi Nur Kholifah NIM...

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Nama : Umi Nur KholifahNIM : 7211415048Prodi : AkuntansiAnalisis Laporan Keuangan PT Bank Panin Syariah Tbk. (periode 2015/2014)1.Laporan posisi keuanganAset :a.Kas Sesuai PSAK 50 tentang instrumen keuangan : Penyajian, PSAK 55 tentangInstrumen. Keuangan : Pengakuan dan pengukuran, dan PSAK 60 tentanginstrumen keuangan :pengungkapan.Sesuai PAPSI IX.1 tentang kasb.Penempatan pada Bank IndonesiaSesuai PSAK 50 tentang instrumen keuangan : Penyajian, PSAK 55 tentanginstrumen keuangan : pengakuan dan pengukuran dan PSAK 60 tentanginstrumen keuangan : PengungkapanSesuai PAPSI IX.2 tentang penempatan pada Bank IndonesiaTidak dijelaskan dalam fatwa DSNc.Penempatan pada Bank lainSesuai PSAK 50 tentang instrumen keuangan : penyajian, PSAK 55 tentanginstrumen keuangan : Pengakuan dan pengukuran, dan PSAK 60 tentanginstrumen keuangan : pengungkapanSesuai PAPSI IX.3 tentang penempatan pada bank lainTidak dijelaskan dalam fatwa DSNd.Investasi pada sukukSesuai PSAK 110 tentang Akuntansi Sukuk, PSAK 50 tentang instrumenkeuangan : Penyajian, PSAK 55 tentang instrumen keuangan : Pengakuandan pengukuran, dan PSAK 60 tentang instrumen keuangan :pengungkapanSesuai PAPSI VIII.1 tentang investasi pada surat berhargaTidak jelaskan dalam fatwa DSNe.Piutang MurabahahSesuai PSAK 102 tentang akuntansi Murabahah, PSAK 50 tentanginstrumen keuangan : penyajian, PSAK 55 tentang instrumen keuangan :
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pengakuan dan pengukuran dan PSAK 60 tentang instrumen keuangan :pengungkapanSesuai PAPSI IV.1 tentang Murabahah Sesuai Fatwa DSN tentang Murabahahf.Qardh
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