ANALISIS KEUNGGULAN BERSAING BANK SYARIAH INDONESIA BERDASARKAN LAPORAN KEUANGAN TERPUBLIKASI

Abstract

This study aims to reveal the implementation of the presentation of financial statements presented by Bank Syariah Indonesia as a whole, namely in terms of financial performance and from a technical point of view, which is one of the basic competitive advantages for companies, namely from a financial aspect. This study was carried out by analyzing the published financial reports of Bank Syariah Indonesia. Measurement of conformity is measured by using the Statement of Financial Accounting Standards (PSAK) indicators regarding the financial reporting standards of the sharia financial industry as stipulated in PSAK 101-108.

The results of this study indicate that the presentation of financial statements at Bank Syariah Indonesia in principle is in accordance with the standards specified, but the researcher considers that in this aspect of presentation of financial statements, further research is needed to find out how actual reports on the use of zakat funds are reported in other parts of the financial statements. namely on Zakat Bank BSI.