Kualitas Laporan Keuangan PSAK 401 BPRS Bhakri Sumekar: Akuntansi Murabahah dan Mudharabah
DOI:
https://doi.org/10.28918/Jaais.v7i1.13895Abstract
Introduction/Main Objectives: This study aims to evaluate the extent of BPRS compliance with the implementation of PSAK 401, 402, and 405 in financial reports for the period 2022 to 2024 using a qualitative approach. Background Problems: The background to this research is the increasing pressure related to accountability and transparency in Islamic financial institutions, where several studies from 2019 to 2025 indicate that the level of compliance with PSAK has a significant impact on the quality of financial reports, customer trust, and institutional stability. Novelty: This study provides a long-term analysis of compliance with PSAK 401, 402, and 405 at BPRS Bhakti Sumekar between 2022 and 2024. Research Methods: Testing was conducted through qualitative analysis of compliance indicators in the presentation of Islamic financial reports, recognition of murabahah transactions, and accounting treatment for mudharabah financing according to applicable standards. Finding/Results: The research results show that the level of compliance of BPRS in the period 2022–2024 is relatively high, with the implementation of PSAK 401 being the most consistent, while PSAK 402 and 405 still require strengthening in terms of measurement and disclosure. Conclusion: These findings suggest that improving the quality of reporting systems and internal controls is a crucial factor in ensuring sustainable compliance. Thus, this study emphasizes the importance of a qualitative approach to obtain evidence regarding the consistency of PSAK implementation at BPRS Bhakti Sumekar.
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