Analisis Perbandingan Perlakuan Akuntansi Aktiva Tetap Berwujud: SAK, Perpajakan, dan Laporan Keuangan di Lembaga Syariah

Abstract

This study aims to analyze the comparison of tangible fixed asset accounting treatment based on Financial Accounting Standards (SAK), taxation, and financial statements in Islamic financial institutions. The research method used is a case study with a qualitative approach. Data were collected through interviews, observations, and documentation. The findings indicate differences in the accounting treatment of tangible fixed assets between SAK, taxation, and financial statements in Islamic financial institutions. These differences primarily lie in recognition, measurement, depreciation, and reporting. The implication of this research is the importance of a comprehensive understanding of the accounting treatment of tangible fixed assets to present accurate financial information in accordance with applicable standards.