Analysis of Financial Statement Preparation Based on Psak 101 in Increasing Operational Efficiency and Effectiveness at BMT Nahdliyin Gunung Lerang

Authors

  • Andi Shakila Institut Agama Islam Negeri (IAIN) Bone
  • Muhammad Fakhri Amir Institut Agama Islam Negeri (IAIN) Bone
  • Rini Idayanti Institut Agama Islam Negeri (IAIN) Bone

DOI:

https://doi.org/10.21111/ibmj.v8i2.15301

Keywords:

Financial Statement Preparation; PSAK 101; Efficiency; Operational Effectiveness; BMT

Abstract

This research analyzes the implementation of PSAK 101 and its impact on operational efficiency and effectiveness at Baitul Maal wat Tamwil (BMT) Nahdliyin Gunung Lerang. This type of research is field research with a descriptive qualitative approach. Data was collected through interviews, observation, and document analysis. The results show that BMT Nahdliyin has implemented a systematic financial statement preparation mechanism, but is constrained by the staff's limited technical accounting understanding. The implementation of PSAK 101 is still being carried out gradually. Despite being gradual, this standard's implementation has a positive impact on efficiency (neater recording, faster processes) and effectiveness (stronger internal control, accurate data for decision-making). Improving staff competency through training and mentoring is key to optimizing PSAK 101 implementation to support professional and accountable financial governance   Keywords: Financial Statement Preparation; PSAK 101; Efficiency; Operational Effectiveness; BMT. 

References

Dharma, B., Amelia, M., & Devyana, M. (2022). Analisis Bentuk Laporan Keuangan dan Efektifitas Laporan Keuangan Pada UMKM. Jurnal Manajemen dan Ekonomi Bisnis.

Mujiono, S. (2017). Eksistensi Lembaga Keuangan Mikro: Cikal Bakal Lahirnya BMT di Indonesia. INFERENSI: Jurnal Lembaga Keuangan dan Perbankan.

Pangkey, I., & Pinatik, S. (2016). Analisis efektivitas dan efisiensi anggaran belanja pada dinas kebudayaan dan pariwisata provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(1).

Putri, A. M., Ardiansyah, I. A., Wulandari, M., & Putra, S. F. E. (2024). Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Terhadap Transparansi Penggunaan Dana DIPA pada Unit Kegiatan Mahasiswa Kronika IAIN Metro. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP).

Putriningtyas, & Usnan. (2019). Akuntabilitas BMT: Analisis Implementasi PSAK 101 Pada Penyajian Laporan Keuangan. Jurnal Ekonomi dan Keislaman.

Rahmayuni, S. (2017). Peranan Laporan Keuangan dalam Menunjang Peningkatan Pendapatan Pada UKM. JSHP: Jurnal Sosial Humaniora dan Pendidikan.

Suharyono, & Ananda, N. J. (2022). Implementasi Penyajian Laporan Keuangan BMT Abdurrab. Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi.

Susanty, W. (2020). Analisis Penyusunan Laporan Keuangan dalam Perspektif PSAK 101 Studi Fenomologi. Journal Research of Economic and Bussiness.

Downloads

Published

2025-12-30

How to Cite

Andi Shakila, Amir , M. F., & Idayanti, R. (2025). Analysis of Financial Statement Preparation Based on Psak 101 in Increasing Operational Efficiency and Effectiveness at BMT Nahdliyin Gunung Lerang. Islamic Business and Management Journal, 8(2), 240–242. https://doi.org/10.21111/ibmj.v8i2.15301

Issue

Vol. 8 No. 2 (2025): IBMJ l December

Section

Articles

License

Copyright (c) 2025 IBMJ

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.