Syariah Accounting

In: Business and Management

Submitted By LBahiroh
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KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN SYARIAH (KDPPLKS)
Untuk melengkapi tugas matakuliah Akuntansi dan Keuangan Syariah

Oleh:
Lu’luil Bahiroh
115020300111041
Akuntansi CA

JURUSAN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS BRAWIJAYA
MALANG
2013
KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN SYARIAH A. Tujuan dan Peranan Kerangka Dasar
Kerangka dasar ini menyajikan konsep yang medasari penyusunan dan penyajian laporan keuangan bagi para penggunanya. Tujuan kerangka dasar ini adalah untuk digunakan sebagai acuan bagi: 1) Penyusunan standar akuntansi keuangan syariah, dalam pelaksanaan tugasnya. 2) Penyusunan laporan keuangan, untuk menanggulangi masalah akuntansi syariah yang belum diatur dalam standar akuntansi syariah. 3) Auditor, dalam memberikan pendapat mengenai apakah leporan keuangan disusun sesuai dengan prinsip akuntasi syariah yang berlaku umum. 4) Para pemakai laporan keuangan, dalam menafsirkan informasi yang disajikan dalam laporan keuangan yang disusun sesuai dengan standar akuntansi keuangan syariah.

B. Pemakai dan Kebutuhan Informasi
Pemakai laporan keuangan meliputi investor sekarang dan investor potensial; pemilik dana qardh; pemilik dana investasi mudharabah; pemilik dana titipan; pembayaran; pengawas syariah; karyawan; pemasok dan mitra usaha lainnya; pelanggan; pemerintah serta lembaga-lembaganya; dan masyarakat. Mereka menggunakan laporan keuangan untuk memenuhi beberapa kebutuhan informasi yang berbeda.
Beberapa kebutuhan ini meliputi: 1) Investor. Investor dan penasehat berkepentingan dengan risiko yang melekat serta hasil pengembangan dari investasi yang mereka lakukan. Mereka membutuhkan informasi untuk membantu menentukan apakah harus membeli, menahan, atau menjual investasi tersebut. Pemegang saham juga tertarik pada informasi yang memungkinkan mereka untuk…...

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