Analisis Pengelolaan Dana Non-Halal Bank Syariah Indonesia
DOI:
https://doi.org/10.33558/attamwil.v3i2.7201Keywords:
Islamic Bank, Management, Non Halal Funds'Abstract
Islamic banks are financial institutions that operate according to sharia, the existence of non-halal funds in Islamic banks is something that is still not widely known by the public which then creates misperceptions that Islamic banks accept non-halal funds as being considered the same as conventional banks. This research aims to provide literacy to readers that the management of funds from non-halal activities received at Indonesian Sharia Banks is not the same as conventional banks by carrying out a descriptive qualitative approach, namely conducting interviews with sources regarding non-halal funds at Islamic Banks. From the results of the analysis that has been carried out by the author, Bank Syariah Indonesia receives non-halal funds from activities carried out with fellow partners such as bonds or contract defects due to the customer's negligence in maintaining the trust that has been given by Bank Syariah Indonesia. The non-halal funds obtained are then separated from operational income funds because this income is not allowed to be considered as income in accordance with the DSN MUI fatwa. Funds which are then not considered as Bank Syariah Indonesia income funds will be channeled back to the community for public purposes such as public facilities referring to the enacted laws and Islamic law.
Downloads
References
Abdussamad, Z. (2022). Buku Metode Penelitian Kualitatif. Https://Osf.Io/Preprints/Juwxn/
Aji, D. K. P., Nurhasan, U., Arianto, R., & Triswidrananta, O. D. (2021). Smart Ecosystem For Hydroponic Land In The Hydroponic Farmers Group Guided By CSR PT. Otsuka Indonesia As An Improved Quality And Quantity Of Harvest Results. IOP Conference Series: Materials Science And Engineering, 1073(1), 012030. Https://Iopscience.Iop.Org/Article/10.1088/1757-899X/1073/1/012030/Meta
Al’Afi, S. (2022). Analisis Perlakuan Akuntansi Atas Dana Non Halal Pada Badan Amil Zakat Nasional (BAZNAS) Kota Malang [Phd Thesis, Universitas Islam Negeri Maulana Malik Ibrahim]. Http://Etheses.Uin-Malang.Ac.Id/Id/Eprint/40792
Amelia, A. (2021). Pemanfaatan Dana Corporate Social Responsibility Pada Bank Syariah. Al-Bank: Journal Of Islamic Banking And Finance, 1(1), 1–12.
Anggito, A., & Setiawan, J. (2018). Metodologi Penelitian Kualitatif. CV Jejak (Jejak Publisher). Https://Books.Google.Com/Books?Hl=Id&Lr=&Id=59v8dwaaqbaj&Oi=Fnd&Pg=PP1&Dq=Metode+Kualitatif&Ots=5ictvcewls&Sig=Dod9z42ygb6y0uw3vwx-8z1qaom
Astuti, W., Arafah, Muh., & Hasbi, H. (2024). Pengungkapan Pendapatan Dana Non Halal Menurut Psak 109 Pada Pt. Bank Muamalat Indonesia Tbk. Periode 2019-2021. Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, Dan Hukum Ekonomi, 4(1), 18–38. Https://Doi.Org/10.30863/Alkharaj.V4i1.6283
Bela, N. E., Fahlevi, R., Putra, P., & Khoiriyah, U. (2024). Pengaruh Profitabilitas Dan Likuiditas Terhadap Zakat Perusahaan Pada Bank Umum Syariah Di Indonesia. Jurnal Keuangan Dan Perbankan, 20(2), 129–142.
Firmansyah, M., & Masrun, M. (2021). Esensi Perbedaan Metode Kualitatif Dan Kuantitatif. Elastisitas: Jurnal Ekonomi Pembangunan, 3(2), 156–159.
Hafizd, J. Z., Mukhlas, O. S., & Abd Hakim, A. (2024). Analisis Penggunaan Pendapatan Non-Halal Dan Dana Kebajikan Lembaga Keuangan Syariah Tinjauan Aspek Kepatuhan Syariah. Ecobankers: Journal Of Economy And Banking, 5(1), 21–31.
Hendri Tanjung. (2023). Analisis Pengelolaan Dana Non-Halal Bank Syariah Indonesia [Personal Communication].
Khoiriyah, U., & Putra, P. (2022). Analisis Jalur Pengaruh Pengambilan Keputusan Bertransaksi Melalui BSI Mobile. Jurnal Ilmiah Ekonomi Islam, 8(3), 2522–2535.
Khoiriyah, U., Syam, A. H. B., Larasati, L., Maulana, M. D., & Rahmawati, R. (2022). Analisis Profitabilitas Bank Syariah Swasta Di Indonesia Sebelum Dan Sesudah Covid-19 (Dengan Menggunakan Metode Horizontal). Shafin: Sharia Finance And Accounting Journal, 2(1), 21–33.
Lenap, I. P., Karim, N. K., & Sasanti, E. E. (2021). Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah Dan Reputasi Perbankan Syariah Di Indonesia. JAS (Jurnal Akuntansi Syariah), 5(1), 31–43. Https://Doi.Org/10.46367/Jas.V5i1.312
Mas’udah, A. (2022). Konsep Dana Non-Halal Pada Hotel Syariah Dalam Perspektif Hukum Islam. Al Kamal, 2(1), 345–345.
Muchlis, S., & Utomo, H. S. (2018). Kajian Pendapatan Non Halal Dan Dampak Penggunaannya Terhadap Reputasi Dan Kepercayaan Nasabah Perbankan Syariah. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 9(1), 75–101. Https://Doi.Org/10.33558/Jrak.V9i1.1363
Muhit, M., & Ruheli, R. (2022). Status Hukum Dan Pengelolaan Dana Non Halal Hotel Syariah Perspektif Hukum Ekonomi Syariah. Al-Mashlahah Jurnal Hukum Islam Dan Pranata Sosial, 93–114.
Putra, P., Putri, E. I., & Khoiriyah, U. (2023). Evaluasi Strategi Pemasaran Produk Pembiayaan Multimanfaat Ib Pada Masa Pandemi (Studi Kasus Bank Btn Syariah Kantor Cabang Bekasi). Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah, 7(1). Https://Journal.Um-Surabaya.Ac.Id/Index.Php/JE/Article/View/18282
Putri, M. J., & Isnandar, F. R. (2022). Strategi Pengembangan Bisnis Pada Masa Pandemi Covid-19 Studi Kasus Pada PT. BPRS Artha Madani. At-Tamwil: Journal Of Islamic Economics And Finance, 1(1), 68–83. Https://Doi.Org/10.33558/Attamwil.V1i1.5664
Ralda, V., & Isfandayani, I. (2022). Analisis Komparatif Kinerja Bank Syariah Berdasarkan Metode Islamic Performance Index Dan RGEC Pada Bank Syariah Di Indonesia. At-Tamwil: Journal Of Islamic Economics And Finance, 1(1), 34–50. Https://Doi.Org/10.33558/Attamwil.V1i1.5662
Ridha, M., & Umiyati, U. (2022). Sharia Compliance, Islamic Corporate Governance Dan Non Performing Financing Terhadap Pengungkapan Fraud Bank Umum Syariah. Jurnal Akuntansi Dan Governance, 3(1), 1–15.
Ridwan. (2023). Analisis Pengelolaan Dana Non-Halal Bank Syariah Indonesia [Personal Communication].
Santiya, A., & Fahlevi, R. (2023). Implementasi Fatwa DSN MUI Terhadap Pembiayaan Sindikasi Melalui Akad Musyarakah Pada BPRS HIK Cibitung. At-Tamwil: Journal Of Islamic Economics And Finance, 2(2), 96–109. Https://Doi.Org/10.33558/Attamwil.V2i2.8018
Sugiyono, D. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Https://Digilib.Unigres.Ac.Id/Index.Php?P=Show_Detail&Id=43
Wajong, B. E. R., Irawan, D., & Bernarto, I. (2020). Persepsi Karyawan Pada CSR, Keterlibatan Karyawan, Dan Kepemimpinan Etis Pengaruhnya Terhadap Kreatifitas Karyawan. Jurnal Administrasi Bisnis, 10(2), 72–79.