NON HALAL INCOME: CRITICAL OF ACCOUNTING TREATMENT, SOURCE AND UTILIZATION AT BANK ACEH SYARIAH
DOI:
10.54443/ijebas.v3i3.870Published:
2023-06-05Versions:
- 2023-06-05 (2)
- 2023-06-05 (1)
Downloads
Abstract
The purpose of this study is to examine the sources of non-halal income and its usage in Aceh Sharia banking, as well as to critique the use of non-halal income sources. This research employs a qualitative method with a critical approach to the consistency of Sharia banking compliance with Islamic principles. The results show that Aceh Sharia Bank's use, measurement, presentation, and disclosure of financial information are in line with PSAK 101. Aceh Sharia Bank obtains non-halal income from placing funds in non-sharia banks and earning interest income that is used to fund social activities. This creates a paradox for sharia banks that encourage people to migrate to sharia banking, while their funds are mostly placed in non-sharia banks and used for public purposes that enhance the positive image of sharia banking.
Keywords:
Non-Halal Income Social Activities Aceh Sharia BankReferences
A. Ahmad and A. A. Humayoun. (2014) Islamic banking and prohibition of Riba / interest, African J. Bus. Manag., vol. Vol. 5(5), no. March 2011.
Antonio, Syafi’i. (2004). Asuransi Syariah Life and General. Jakarta: Gema Insani Press.
Antonio, M. Syafi’i. (2001). Bank Syariah dari Teori ke Praktik. Jakarta: Gema Insani Press.
Antonio, Muhammad Syafi’i. (2013). Bank Syariah: Dari Teori ke praktik. Jakarta: gema Insani.
Dewan Syariah nasioanal. Fatwa Dewan Syariah Nasional No.123/DSN-MUI/XI/201
Fahmi, Irham. (2014). Ananlisis Kinerja Keuangan. Alfabeta. Bandung.
Hery. (2011). Teori Akuntansi. Jakarta : Kencana
Ikatan Akuntan Indonesia (IAI). (2015). Standar Akuntansi Keuangan No. 101 Tentang Penyajian Laporan Keuangan Syariah. Salemba Empat. J
Kasmir. (2014). Analisis Laporan Keuangan. Kencana Pernada Media Group. Jakarta
Muhammad, rifqi. (2018). Akuntansi Keuangan Syariah, Konsep danImplementasi PSAK Syariah. Yogyakarta: P3EI Press.
Nurhayati, Sri dan Wasilah. (2016). Akuntansi Syariah di Indonesia. Edisi 4. Jakarta : Salemba Empat.
Nur H. dan Iva Hardianti Solikha (2015). Persepsi, Penyajian Dan Pengungkapan Dana Non Halal Pada BAZNAZ Dan PKPU Kabupaten Lumajang. Jurnal Zakat dan Waqaf.
Purwaji, Agus. Wibowo dan Murtanto, H. (2017). Pengantar Akuntansi 1. Jakarta: Salemba Empat.
Qardhawi, Yusuf. 2007. Hukum Zakat. Cetakan ke-10. Bogor: Pustaka Litera Antar Nusa
R. Kamla and H. G. Rammal. (2013). “Social reporting by Islamic banks: Does social justicematter?,” Accounting, Audit. Account. J., vol. 26, no. 6, pp. 911–945, 2013, doi: 10.1108/AAAJ-03-2013-1268.
Riahi, Ahmed dan Belkaoui. (2011). Acccounting Theory Teori Akuntasi. Edisi 5. Jakarta : Salemba Empat.
Ramulyo, Idris. (2004). Asas-Asas Hukum Islam. Jakarta: Sinar Grafika.
Riyanto, Bambang. (2012). Dasar-Dasar Analisis Laporan Keuangan. Salemba Empat. Jakarta.
Rudi Hartanto, dkk (2019). Analisis Pendapatan Non Halal Perbankan Syariah di Indonesia: Sumber dan Penggunaannya. Jurnal Ekonomi Syariah.
S. Siregar, “Pengertian Kebenaran,” Jurnal Akuntansi Multiparadigma, vol. 7, no. 1, pp. 81–90, 2016.
Sutrisno, Muhtarom & Murtianto, Y. H. (2017). Proses Berpikir Siswa Berkemampuan Matematika Tinggi Dalam Pemecahan Masalah Phyhagoras (Studi Kasus Data Berbantuan QSR Nvivo 11). Jurnal: Pendidikan Matematika.
Sedeli, Lili M. (2009). Dasar-dasar Akuntansi. Jakarta: Bumi Aksara.
T. Suryani and S. Lindiawati. (2018). “The Contribution Of Corporate Social Responsibility For Increasing Corporate Image And Word Of Mouth In Indonesia Islamic Bank,” J.Entrep. Bus. Econ., vol. 6, no. 2, pp. 29–44.
T. H. Abbasi, A. Kausar, H. Ashiq, H. Inam, H. Nasar, and R. Amjad. (2012) “Corporate Social Responsibility Disclosure : A Comparison Between Islamic and Conventional Financial Institutions in Bahawalpur Region Corporate Social Responsibility Disclosure : A Comparison Between Islamic and Conventional Financial Institutions in Bah,” Res. J. Financ. Account., vol. 3, 2012, doi: 10.5296/ijld.v2i1.1524.
License
Copyright (c) 2023 Indrayani, Lilik Purwanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
