This study aims to see the application of accounting treatment and presentation of financial statements of
Sharia Savings and Loans and Financing Cooperatives (KSPPS) based on PERMENKOP No. 14 of 2015. The
research method used is descriptive evaluative, where explaining, describing an event or phenomenon is then
evaluated. The data source used in this study is secondary data. While the data collection method is observation and
documentation. The results of the research on the application of accounting treatment of KSPPS BMT Belakang
Tangsi and KSPPS BMT Purus in terms of recognition and measurement are in accordance with Permenkop No.
14 of 2015. In terms of presentation, in general, it is in accordance with Permenkop No. 14 of 2015 except for
several accounts, namely non-current assets, other non-current assets, short-term liabilities, wadiah savings, zakat
indak and alms, grants and other capital. In terms of disclosure, it is not completely perfect except for other noncurrent
asset accounts.