PSAK_101_Presentation. Accounting Sharya

PPT

1. Financial Statements under PSAK 101 1. Statement of Financial Position 2. Statement of Comprehensive Income 3. Statement of Changes in Equity 4. Statement of Cash Flows 5. Notes to the Financial Statements 6. Statement of Sources and Uses of ZIS Funds 7. Statement of Sources and Uses of Non-ZIS Social Funds

2. Details - PSAK 101 Financial Statements • Financial Position: Includes qardh, syirkah funds, zakat obligations • Comprehensive Income: Business + profit-sharing (mudharabah, musyarakah) • Changes in Equity: Includes waqf or donations • Cash Flows: Includes ZIS and social fund flows • Notes: Contract types (ijarah, murabahah), Sharia policies • ZIS Fund Statement: Inflows and distributions • Non-ZIS Fund Statement: CSR and other social funds

3. Case Study – PT Amanah Syariah (1) Statement of Financial Position (Dec 31, 2024): - Cash: Rp 150 million - Murabahah Receivables: Rp 300 million - Qardh Receivables: Rp 50 million - Payables: Rp 100 million - Syirkah Funds: Rp 200 million - Equity: Rp 200 million

4. Case Study – PT Amanah Syariah (2) Statement of Comprehensive Income (2024): - Murabahah Revenue: Rp 180 million - Profit Sharing: Rp 70 million - Operating Expenses: Rp 100 million - ZIS Expenses: Rp 20 million - Net Profit: Rp 130 million ZIS Statement: - Zakat: Rp 25 million, Infāq/Shadaqah: Rp 10 million, Distributed: Rp 30 million

5. Case Study – PT Amanah Syariah (3) Statement of Cash Flows: - Operating: Rp 100 million - Investing: (Rp 50 million) - Financing: Rp 30 million - ZIS Outflows: Rp 30 million Notes to Financial Statements: - Uses PSAK 101; Discloses murabahah, ijarah contracts - Transparent ZIS management based on Sharia principles