Widyan Ade Saputro, Yusuf Thoriq Rabbani, E. Panggiarti
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引用次数: 0
Abstract
This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted.
Kata kunci: PSAK 4, Consolidated Financial Reports.
本研究旨在确定PT. Bank Central Asia Tbk基于PSAK 4(2009年修订)披露合并财务报表的要求。本研究使用的方法是描述性分析。二级数据为PT. Bank Central Asia Tbk截至2021年12月31日和2022年12月31日的合并财务报表。研究结果表明:(1)合并财务状况表;(二)综合损益表;(三)合并权益变动表;(4) PT. Bank Central Asia Tbk及其附属公司的合并现金流量表符合PSAK 4(2009年修订)。母公司在合并其基于伊斯兰教法的子公司的财务报表时，参考伊斯兰教法PSAK和印度尼西亚伊斯兰教法银行会计准则(PAPSI)。本研究的假设是被接受的。Kata kunci: PSAK 4，综合财务报告。
期刊介绍：
The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.
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