Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

Abstract. Semiotic analysis of advertising aims to uncover the hidden meanings behind visual and textual elements presented in promotional content. This study explores the semiotic features in smartphone advertising, focusing on Oppo as a case study. This study uses a comparative framework to analyze the similarities and differences between Oppo advertising and competing brands. The analysis is conducted through Charles Sanders Peirce's triadic model, consisting of representamen, object, and interpretant, as well as Roland Barthes' concepts of denotation and connotation. This study identifies symbolic, iconic, and indexical signs used in Oppo advertising to build brand identity and attract target audiences. Key findings reveal how visual elements, color schemes, and slogans emphasize innovation, premium quality, and emotional connection. Comparative insights highlight Oppo's differentiation strategies, such as integrating cultural nuances and leveraging aspirational imagery, to strengthen its market position. The results of this study provide a deeper understanding of how semiotic strategies influence consumer perception and purchasing behavior, as well as provide practical implications for marketers and advertisers. This study bridges the gap between semiotic theory and its application in modern advertising, providing a comprehensive perspective on the power of signs in shaping brand narratives.