Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya
DOI:
https://doi.org/10.22219/jes.v4i2.10087Keywords:
Non-halal income, Islamic Bank, Islamic Principle, Economic Activities.Abstract
The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.
Downloads
References
Adlan dan Mawardi. 2018. Analisis Pengaruh Utang Berbasis Bunga dan Pendapatan Non-Halal Terhadap Nilai Perusahaan Emiten Saham Syariah. Jurnal Ekonomi dan Bisnis Islam, 4(2),103-128.
Adiono, C. L., & Sholihin, M. 2014. Analisis pengungkapan tata kelola bank syariah di Indonesia. Jurnal Keuangan dan Perbankan, 18(2), 268-377.
Al Haneef, S. S., Kamaruddin, Z., & Mahmud, M. W. 2017. Purification of Non-Halal Income in Malaysian Islamic Banks: An Overview (Penyucian Pendapatan Tidak-Halal Di Bank-Bank Islam Malaysia: Satu Tinjauan). Journal of Islam in Asia, 14(2), 305-326.
Ali, I. M. A. 2012. Memaknai Disclosure Laporan Sumber dan Penggunaan Dana Kebajikan (Qardhul Hasan) Bank Syariah. Jurnal Akuntansi Multiparadigma, 3(2), 187-209.
Anam, M. K. (2017). Penerapan Psak 101 Pada Laporan Dana Zakat Dan Dana Kebajikan. Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat, 28(2), 1-14.
Balangger RF., H.Karamoy dan H.Gamaliel. 2017. Evaluasi Pengungkapan
Dana Zakat dan Dana Kebajikan pada Laporan Keuangan Bank BRI
Syariah Cabang Manado. Jurnal Ekonomi dan Manajemen Bisnis, 5(2) 1956-1964.
Ghozali, Mohammad. Azmi, Muhammad Ulul. & Nugroho, Wahyu. 2019. Perkembangan Bank Syariah Di Asia Tenggara: Sebuah Kajian Historis. Falah: Jurnal Ekonomi Syariah, (4)1, 44-55
Hakim, Rahmad. 2016. Pembangunan Ekonomi Islam Pada Perbankan Syari’ah: Telaah Beberapa Problem Dalam Transaksi Mudarabah Kontemporer. Islamic Economics Journal 1(1), 61-83
Harkaneri dan Reflisa. 2018. Pendapatan Non Halal Sebagai Sumber Dan Penggunaan Qardhul Hasan Dalam Perspektif Islam. Jurnal Rumpun Ekonomi Syariah, 1(2), 102-110.
Haniffa, R. & M. Hudaib 2007. Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports. Journal of Business Ethics, 76: 97-116.
Harahap, S. 2003. The disclosure of Islamic values–annual report. The analysis of Bank Muamalat Indonesia’s annual report. IQTISAD Journal of Islamic Economics, 3(1), 35-45.
Hisamuddin dan Sholikha, I. H. 2016. Persepsi, Penyajian dan Pengungkapan Dana Non Halal Pada BAZNAS dan PKPU Kabupaten Lumajang. ZISWAF: Jurnal Zakat dan Wakaf, 1(1), 1-36.
Ilhami, Haniah. 2009. Pertanggung jawaban Dewan Pengurus Syariah Sebagai Otoritas Pengawas Kepatuhan Syariah Bagi Bank Syariah. Jurnal Mimbar Hukum. 21(3), 409-628.
Lenap, I.P, 2019. Pengungkapan Pendapatan Non Halal: PSAK 109 VS Praktik. Jurnal Aplikasi Akuntansi. 3(2), 94-116.
Lindblom, C.K., 1994. The implications of organizational legitimacy for corporate socia performance and disclosure. Working Paper for the American Accounting Association Public Interest Section, USA
Maali, B., Casson, P., & Napier, C. 2006. Social Reporting by Islamic banks. Abacus, 42(2), 266-289.
Maulidha. 2014. Kerangka Pengungkapan Transaksi Non Halal di Bank Syariah. Simposun Nasional Akuntansi Syariah 1.Jakarta
Meutia, Inten. 2010. Shariah Enterprise Theory sebagai Dasar Pengungkapan Tanggung Jawab Sosial untuk Bank Syariah. Disertasi Tidak Dipublikasikan. Malang: Doktor Ilmu Akuntansi Program Pascasarjana Universitas Brawijaya.
Minarni. 2013. Konsep Pengawasan, Kerangka Audit Syariah, Dan Tata Kelola Lembaga Keuangan Syariah. Jurnal Ekonomi Islam, 5(1), 29-40.
Misbach, I. 2015. Kedudukan Dan Fungsi Dewan Pengawas Syariah Dalam Mengawasi Transaksi Lembaga Keuangan Syariah Di Indonesia. Jurnal Minds: Manajemen Ide dan Inspirasi, 2(1), 79-93.
Muchlis, S., & Utomo, H. S. 2018. Kajian Pendapatan Non Halal Dan Dampak Penggunaannya Terhadap Reputasi Dan Kepercayaan Nasabah Perbankan Syariah. Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 9(1), 75-101.
Muwazir, M.R, M., Rusnah, M., dan Kamaruzaman, N. 2006. Corporate social
responsibility disclosure: a Tawhidic approach. Jurnal Syariah, 14(1), 125-142
Noviyanti, Ririn. 2018. Bank Syariah: Antara Konsepsi dan Implementasi, Iqtishodia: Jurnal Ekonomi Syariah, Vol 3 No 1, 21-38
Roziq, Ahmad dan W Yanti. 2011. Pengakuan, Pengukuran, Penyajian dan
Pengungkapan Dana Non-Halal pada Laporan Keuangan Lembaga Amil
Zakat. Jurnal Akuntansi Universitas Jember, 11(2), 20-47.
Sahroni. 2014. Pemasukan dana non halal di Lembaga keuangan Syariah
(LKS) dalam perspektif Syariah. Muzakarah Cendekiawan Syariah Nusantara ke-8.
Sahroni. 2016. Apa Maksud Dana Non Halal, diakses tanggal 30 Maret 2019. https://haji.okezone.com/read/2016/06/07/428/1408132/apa-maksud-dana-non-halal (online).
Solehodin, Robiatul Uliyah dan Rahmat Zuhdi. 2014. Ahsankah Pendapatan Non Halal Pada Qardhul Hasan?. Simposun Nasional Akuntansi Syariah 1.Jakarta
Suchman, M. C. 1995. Managing legitimacy: Strategic and institutional approaches. Academy of management review, 20(3), 571-610.
Suprayogi, N. 2013. Menyingkap Shari’a Compliance Bank Syariah Dari Laporan Keuangan. Majalah Sharing Edisi Januari.
Undang-undang No. 21 Tahun 2008 Tentang Perbankan Syariah. Jakarta: Bank Indonesia.
Yusof, M. F. M., Romli, N., Khalid, M. M., Bhari, A., & Yaakob, M. A. Z. 2019. Fungsi Dan Tanggungjawab Kakitangan Bukan Syariah Dalam Pengurusan Risiko Syariah: Kajian Terhadap Praktis Syarikat Takaful di Malaysia (Functions And Responsibilities of Non-Shariah Staff In Shariah Risk Management: A Study of Malaysian Takaful Companies). UMRAN-International Journal of Islamic and Civilizational Studies, 6(2), 51-66.
Zubaidah. 2018. Analisis Dana Non Halal Dalam Pembiayaan Qordhul
Hasan Perspektif Maqashid Al-Syari’ah. Skripsi tidak Dipublikasikan. Lampung: Fakultas Syariah UIN Raden Intan Lampung.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
