Evaluation of fixed asset accounting practices in PT Bank Aceh Syariah’s financial statements

Abstract

This study aims to analyze the accounting treatment applied to fixed assets in the financial statements of PT Bank Aceh Syariah in Banda Aceh. The research method used is a case study with a descriptive-analytical approach. Data was collected through in-depth interviews with relevant personnel and document analysis, including annual financial statements, accounting policies, and applicable Sharia guidelines. The findings reveal that PT Bank Aceh Syariah employs various accounting methods to manage fixed assets, including selecting depreciation methods and revaluation, focusing on consistency and compliance with Sharia principles in financial reporting. The implications of this study provide a better understanding of accounting practices in the Islamic banking sector and offer recommendations for improving accounting practices to enhance transparency and the reliability of financial information.