A N A L I S I S P E N D I S T R I B U S I A N L A B A U N T U K M E N C A P A I P R I N S I P K E A D I L A N D A L A M A K U N T A N S I S Y A R I A H P A D A
P T . B A N K B R I S Y A R I A H K O T A P A L E M B A N G
S K R I P S I
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N A M A jA D I P R O N O T O
N I M :222010199
U N I V E R S I T A S M U H A M M A D I Y A H P A L E M B A N G F A K U L T A S E K O N O M I D A N B I S N I S
2014
SKRIPSI
Untuk Memenuhi Salah Sntn Perfyaratan
Memperoleh GeUr Sarjana Ekonomi
O L E H
NAMA : AIM PRONOTO
NIM : 22 2010199
UNIVERSITAS MUHAMMADIYAH PALEMBANG
FAKULTAS EKONOMI DAN BISNIS
2014
P E R N Y A T A A N B E B A S P L A G I A T
Saya yang bertandatangandibawahini: Nama : A D I P R O N O T O Nim : 222010199 Jurusan : Akuntansi
Menyatakanbahwaskripsiinitelahditulissendiri dengansungguh— sungguhdantidakadabagian yang merupakanpenjiplakankarya orang lain.
Apabiladikemudianhariterbuktibahwapernyataaninitidakbenar, makasayasanggupmenerimasanksiapapun sesuai peraturan yang berlaku.
Palembang, Agustus 2014
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I I M ^ I B U R U P I A H
Adi Pronoto
TANPA PENGESAHAN SKRIPSI
Judul
:ANAU$IS PENDISTRIBUSIAN LABA UNTUK
MENCAPAI PRINSIP KEADILAN DALAM
AKUNTANSI SYARIAH PADA PT. BANK BRI
SYARIAH KOTA PALEMBANG
Nama
Nim
Fakultas
Program Studi
: Adi Pronoto
: 22 2010 199
: Ekonomi
: Akuntansi Dan BisnU
Mata Kuliah Pokok : Akuntansi Perbankan
Diterima dan Disyahkan
Pada tanggal..
Pembimbing
Betri Simiuddin. S.E» M.SL Ak-. CA.
NIDN/NBM: 0214106902/944806
Palembang, 8 Agnstns 2014
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A l h a m d u l i l l a h i r r o b b i r a l a m i n , s e g a l a p u j i d a n s y u k u r k e h a d i r a t A l l a h S W T y a n g t e l a h m e m b e r i k a n p e t u n j u k , r a h m a l , h i d a y a h d a n k a r u n i a n y a s e r t a s h a l a w a t d a n s a l a m t e r u n t u k R a s u l u l l a h S A W , p e n y u s u n a n s k r i p s i i n i s a m p a i p a d a a k h i m y a d e n g a n u s a h a s e r t a k e s a b a r a n . P e m b u a t a n k a r y a i l m i a h d a l a m r a n g k a m e m e n u h i p e r s y a r a t a n d a l a m m e m p e r o l e h g e l a r s t r a t a 1 F a k u l t a s E k o n o m i J u r u s a n A k u n t a n s i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g s e l e s a i d i s u s u n .
P e n e l i t i a n d e n g a n j u d u ! " A n a i i s i s P e n d i s t r i b u s i a n L a b a U n t u k M e n c a p a i P r i n s i p K e a d i l a n D a l a m A k u n t a n s i S y a r i a h P a d a P T . B a n k B R I S y a r i a h K o t a P a l e m b a n g " . M e m i l i k i t u j u a n m e n g e t a h u i p e n d i s t r i b u s i a n l a b a d a l a m p e r u s a h a a n y a n g m e n g g u n a k a n a k u n t a n s i s y a r i a h d a n u n t u k m e n g e t a h u i a p a k a h p e n d i t r i b u s i a n l a b a t e r s e b u t t e l a h a d i l . D a l a m s k r i p s i i n i d i b a g i m e n j a d i 5 b a b b e r t u r u t - t u r u t , B a b I P e n d a h u l u a n , B a b U K a j i a n P u s t a k a , B a b I I I M e t o d e l o g i P e n e l i t i a n , B a b I V H a s i l d a n P e m b a h a s a n P e n e l i t i a n , B a b V S i m p u l a n d a n S a r a n .
S e l a m a p r o s e s p e n y u s u n a n , p e n u l i s m e n y a d a r i b a h w a k a r y a i n i t i d a k a k a n s e l e s a i h a n y a d e n g a n m e n g a n d a l k a n t a n g a n s e n d i r i . D u k u n g a n s e r t a b a n t u a n b a i k s e c a r a m o n l m a u p u n s p i r i t u a l s a y a d a p a t k a n d a r i b e r b a g a i p i h a k . O l e h k a r e n a i t u , p a d a k e s e m p a t a n k a l i i n i p e n u l i s i n g i n m e n g u c a p k a n t e r i m a k a s i h s e b e s a r -b e s a m y a k e p a d a :
1. B a p a k H . M . I d r i s , S E . , M . S i s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
2. B a p a k F a u z i R i d w a n , S E . , M M s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
3 . I b u R o s a l i n a G h o z a i i . S . E . , A k . , M . S i . d a n I b u w e l l y . S . E . , M . S i . s e l a k u k e t u a P r o g r a m S t u d i d a n s e k r e t a r i s p r o g r a m s t u d i A k u n t a n s i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
4 . B a p a k M i z a n , S E , A K , M . S i . s e l a k u p e m b i m b i n g A k a d e m i k .
5 . B a p a k d a n I b u D o s e n d i F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g , p e n u l i s m e n g u c a p k a n b a n y a k t e r i m a k a s i h a t a s i l m u y a n g t e l a h d i b e r i k a n k e p a d a p e n u l i s s e l a m a m e n j a l a n i p r o s e s b e l a j a r - m e n g a j a r .
6 . S e m u a S t a f k e p e g a w a i a n d i F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g , s e k a l i l a g i t e r i m a k a s i h a t a s b a n t u a n n y a d a l a m m e m p e r m u d a h p e n u l i s m e n j a l a n k a n p e r k u l i a h a n s a m p a i p e n u l i s m e n y u s u n s k r i p s i .
7 . S a u d a r a - s a u d a r a k u d a n s a h a b a l - s a h a b a t k u , t e r i m a k a s i h a t a s b a n t u a n d a n s u p p o r t y a n g k a l i a n b e r i k a n u n t u k k u .
P a l e m b a n g ,( 7 7A g u s t u s 2 0 l i ^
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Halaman
H A L A M A N S A M P U L D E P A N i
H A L A M A N J U D U L ii H A L A M A N B E B A S P L A G I A T Hi
H A L A M A N P E N G E S A H A N iv H A L A M A N P E R S E M B A H A N DAN M O T T O v
H A L A M A N P R A K A T A vi H A L A M A N D A F T A R I S I viii H A L A M A N D A F T A R T A B E L xi H A L A M A N D A F T A R G A M B A R xiii H A L A M A N D A F T A R L A M P I R A N xiv
A B S T R A K XV B A B I P E N D A H U L U A N
A . L a t a r B e l a k a n g M a s a l a h 1 B . P e r u m u s a n M a s a l a h 8 C . T u j u a n P e n e l i t i a n 8 D . M a n f a a t P e n e l i t i a n 9 B A B U K A J I A N P U S T A K A
A . P e n e l i l i a n S e b e l u m n y a 10 *
c. J e n i s - j e n i s l a b a 1 6 d . K e g u n a a n l a b a 1 7 e. P e n d i s t r i b u s i a n l a b a 1 8 f . S t a k e h o l d e r t h e o r y 2 0 g . S h a r i a h e n t e r p r i s e t h e o r y 2 3 h . S y a r i a h v a l u e a d d a d s t a t e m e n t 2 5
2 . K e a d i l a n 2 6 a . P e n g e r t i a n k c a d i a l a n 2 6
b . N i l a i k e a d i l a d a l a m a k u n t a n s i s y a r i a h 2 8 c. K e a d i l a n d a l a m p e n d i s t r i b u s i a n l a b a 3 0 B A B I I I M E T O D E P E N E L I T I A N
A . J e n i s P e n e l i t i a n 3 4 B. T e m p a t P e n e l i t i a n 3 5 C . O p e r a s i o n a l i s a s i V a r i a b e l 3 5
D . D a t a y a n g d i g u n a k a n 3 6 E . M e t o d e p e n g u m p u l a n d a t a 3 6 F . A n a i i s i s D a t a d a n T e k n i k A n a i i s i s 3 7 B A B I V H A S I L P E N E L I T I A N DAN P E M B A H A S A N
A . G a m b a r a n u m u m p e r u s a h a a n ' 3 9
2 . S t r u k t u r o r g a n i s a s i d a n p e m b a g i a n t u g a s 4 1 3 . A k t i v i t a s P T . B a n k B R I S y a r i a h K o t a P a l e m b a n g 5 1
4 . P r o d u k P T . B a n k B R I S y a r i a h K o t a P a l e m b a g 5 2 5 . D a t a l a b a r u g i P T . B a n k B R I S y a r i a h K o t a P a l e m b a n g . . 5 8
6 . S i s t e m p e n d i s t r i b u s i a n l a b a P T . B a n k B R I S y a r i a h 5 9
B . P e m b a h a s a n H a s i l P e n e l i t i a n 6 1
A n a i i s i s s i s t e m p e n d i s t r i b u s i a n l a b a 6 1
1 . D i s t r i b u s i l a b a u n t u k p e m e g a n g s a h a m 6 1 2 . D i s t r i b u s i l a b a u n t u k k a r y a w a n 6 2 3 . D i s t r i b u s i l a b a p e m e r i n t a h 6 4 4 . D i s t r i b u s i l a b a z a k a t 6 5 5 . D i s t r i b u s i l a b a c a d a n g a n u m u m 6 5
B A B V K E S I M P U L A N DAN S A R A N
A . K e s i m p u l a n 7 8
B . S a r a n 7 9
D A F T A R P U S T A K A L A M P I R A N
T a b e l I . 1 L a p r a n l a b a r u g i P T . B a n k B R I S y a r i a h k o t a P a l e m b a n g 6
T a b e l I I . I P e n e l i t i a n S e b e l u m n y a 1 1 T a b e l I I . 2 F o r m a t l a p o r a n l a b a r u g i value added statement 2 6
T a b e l I V . 1 L a p o r a n l a b a r u g i P T . B a n k B R I S y a r i a h K o t a P a l e m b a n g . . . 5 6 T a b l e I V . 2 i n f o r m a s i B e s a r a n N i s b a h D e p o s i t o P T . B a n k B R I S y a r i a h . . . . 6 5
T a b e l I V . 3 P e r b e d a a n A n t a r a B u n g a d a n B a g i H a s i l 6 6
D A F T A R G A M B A R
H a l a m a n
L a m p i r a n 2 : S u r a t P e r n y a t a a n S e l e s a i M e l a k u k a n R i s e t
L a m p i r a n 3 : S c r t i f i k a t M e m b a c a d a n M e n g h a f a l A l Q u r a n ( S u r a t P e n d c k ) L a m p i r a n 3 : S c r t i f i k a t T e s T O E F L
A B S I R A K
A D I P R O N O T O / 2 0 I 4 / A n a l i i s i s Pendistribusian L a b a Untuk Mencapai Prinsip Keadilan Dalam Akuntansi Syariah Pada P T . Bank B R I Syariah Kota Palembang /Akuntansi Perbankan
P e r u m u s a n m a s a l a h d a l a m p e n e l i l i a n i n i a d a l a h B a g a i m a n a k a h p e n d i s t r i b u s i a n l a b a d a l a m p e r u s a h a a n y a n g m e n e r a p k a n p r i n s i p s y a r i a h d a n a p a k a h p e n d i s t r i b u s i a n l a b a y a n g d i l a k u k a n o l e h p e r u s a h a a n y a n g m e n e r a p k a n p r i n s i p s y a r i a h t e l a h a d i l b a g i p a r a s t a k e h o l d e r ' ' T u j u a n d a r i p n e l i l i a n i n i a d a l a h u n t u k m e n g e t a h u i a p a k a h p e r u s a h a a n y a n g m e n e r a p k a n a k u n t a n s i s y a r i a h t e l a h m e n e r a p k a n n i l a i I s l a m d a n u n t u k m e n g e t a h u i a p a k a h p e n d i t r i b u s i a n l a b a t e r s e b u t l e i a h a d i l .
P e n e l i t i a n i n i d i l a k u k a n d i P T B a n k B R J S y a r i a h K o t a P a l e m b a n g j e n i s p e n e l i t i a n i n i a d a l a h p e n e l i t i a n d e s k r i p t i f \ a r i a b e i d a l a m p e n e l i t i a n i n i a d a l a h p e n d i s r i b u s l a n l a b a . d a n p r i n s i p k e a d i l a n D a t a y a n g d i g u n a k a n d a t a p r i m e r d a n d a t a s e k u n d e r d e n g a n t e k n i k p e g u m p u l a n d a t a m e n g g u n a k a n m e t o d e w a w a n c a r a d a n d o k u m e n t a s i A n a i i s i s y a n g d i g u n a k k a n a d a l a h k u a t l t a i f
H a s i l p e n e l i l i a n m e n u n j u k k a n b a h w a p e n d i s t r i b u s i a n l a b a p a d a p e n i . s a h a a n y a n g m e n e r a p k a n a k u n t a n s i s y a r i a h t e l a h m e n d i s t r i b u s i k a n i a b a i i y a t i d a k h a n y a k e p a d a p e m i l i k m o d a l saja. A k a n t e t a p i l a b a y a n g d i p e r o l e h j u g a d i d i s t r i b u s i k a n k e p a d a p a r a stake ho kicr y a n g a d a d a l a m p e r u s a h a a n d e n g a n m e m b a w a n i l a i - n i l a i I s l a m S e d a n g k a n k e a d i l a n d a l a m p e n d i s t r i b u s i a n l a b a j i k a d i l i h a t s e c a r a o b j e k t i f b e l u m b i s a s e p e n u h n y a d i l a k u k a n K o m p o s i s i l a b a u n t u k p e m i l i k m o d a l m a s i h l e b i h b e s a r d i b a n d i n g k a n k e p a d a stakeholder l a i n n y a
The problems of the study were how profit distribution of the compare which implementedJustice p r i n c i p a l of company which implemented Justice principle of s h a r i a h was f a i r to a l l statholders.
The objectives of the study were to determine p r o f i t distribution of the company who implemented s h a r i a h principle to find out profit distribution of the company was f a i r .
This research was conduted of PT. B a n k BRI s h a r i a h Palembang. this study of research was a descriptive study. The variable of this study were profit distribution and the principle ofjustice. The data were primary anda secondary data the tecniq wes of collectiy the data here interview and documentation. The tecnique of analysis the data wasquantitative.
The result oj the study showed profit distribution of the company which implemented shaiah principle had not only distributed to the owner of capital but also it distributed to the stakeholders of the company. H o w were the implementation ofjustice principle in distributing the profit
objectively coult not r u n well. The profit composition of capital owner was l i n g h e r t h a n other stakeholders.
B A B 1 P E N D A H U L U A N
A. L a t a r Belakang Masalah
I n v e s t a s i m e r u p a k a n a k t i v i t a s p e n a n a m a n m o d a l k c d a l a m p e r u s a h a a n . K e p e m i l i k a n m o d a l d i b u k t i k a n d e n g a n s e j u m l a h s a h a m s e s u a i d e n g a n j u m l a h m o d a l y a n g d i i n v e s t a s i k a n . S i a p a s a j a y a n g m e m e g a n g s a h a m s u a t u p e r u s a h a a n b e r a r t i i k u t m e m i l i k i p e r u s a h a a n y a n g b e r s a n g k u t a n . D a l a m m e l a k u k a n i n v e s t a s i . i n v e s t o r s e l a l u d i h a d a p k a n p a d a k o n s e k u e n s i "risk and return". R i s i k o i n v e s t a s i b i s a h e r u p a capital lo.s.s. oppurtiinity loss,
m e n u r u n n y a n i l a i i n v e s t a s i a k i h a t k e r u g i a n p e r u s a h a a n , k e r u g a i a n k a r e n a p e r u s a h a a n l i k u i d a s i , d a n k e r u g i a n s e l i s i h k u r s . S e h a l i k n y a . i n v e s t o r h i s a m e m p e r o l e h d i v i d e n d a n capital gain s e b a g a i k c u n t u n g a n a t a s i n v e s t a s i n y a .
skill/enterpreneurship) d a n u n s u r - u n s u r e k s t e m a l ( l i n g k u n g a n s o s i a l d a n a l a m ) j u g a i k u t m e m b e r i k a n k o n t r i b u s i t e r h a d a p p e n c i p t a a n l a b a t e r s e b u t . L e b i h j a u h
l a g i , u n s u r - u n s u r t e r s e b u t s a n g a t b e r p c n g a r u h t e r h a d a p p r o d u k t i v i t a s d a n k o n t i n u i t a s p e r u s a h a a n .
M o d a l m e m a n g m e m i l i k i p o t e n s i p r o d u k t i v i t a s s e h i n g g a p e m i l i k m o d a l l a y a k u n t u k m e n d a p a t b a g i a n k e u n t u n g a n y a n g b e s a r . A k a n t e t a p i , b e n a r k a h m o d a l s e l a l u p r o d u k t i f ? K e n y a t a a n n y a , m o d a l m e n j a d i p r o d u k t i f h a n y a a p a b i l a d i g u n a k a n u n t u k b i s n i s y a n g m e n d a t a n g k a n k e u n t u n g a n . B i l a d i g u n a k a n u n t u k t u j u a n k o n s u n i s i , m o d a l s a m a s e k a l i t i d a k p r o d u k t i f B i l a d i g u n a k a n u n t u k u s a h a p r o d u k s i p u n , m o d a l t i d a k s e l a l u m e n g h a s i l k a n n i l a i t a m b a h . J i k a m o d a l d i a n g g a p m e m i l i k i p r o d u k t i v i t a s , s e b e n a m y a p r o d u k t i v i t a s t e r s e b u t t e r g a n t u n g b e r b a g a i f a k t o r y a i t u s u m b e r d a y a a l a m d a n m a n u s i a .
T r i y u v v o n o ( 2 0 0 6 ; 9 ) d c f i n i s i l a b a a t a u p r o f i t d a l a m a k u n t a n s i k o n v e n s i o n a l o l e h p a r a a k u n t a n m e r u p a k a n : " K e l e b i h a n p e n d a p a t a n [surplus)
d a r i k e g i a t a n u s a h a , y a n g d i h a s i l k a n d e n g a n m e n g a i t k a n [matching) a n t a r a p e n d a p a t a [rcvcmic) d e n g a n b e b a n t e r k a i t d a l a m s u a t u p c r i o d e y a n g b e r s a n g k u t a n ( b i a s a n y a d a l a m w a k t u t a h u n a n ) "
K o n s e p p e n d i s t r i b u s i a n l a b a y a n g h a n y a u n t u k k a u m p e m i l i k m o d a l b a n y a k d i k r i t i k o l e h p a r a i l i n u a n b i d a n g a k u n t a n s i . P e n g a b a i a n t e r h a d a p u n s u r m a n u s i a d a l a m j a n g k a p a n j a n g a k a n m e n i m b u l k a n 'fack of motivation",
3
t e n t a n g p r o s e s p e n d i s t r i b u s i a n l a b a , k e n i i t r a a n i n t e r n a l y a n g a d i l , k e l c s t a r i a n l i n g k u n g a n , d a n s e b a g a i n y a .
N i l a i - n i l a i e g o i s t i k d a n m a t c r e a l i s t i k m e l e k a t p a d a s i s t e m k a p i t a s l i s . O r a n g - o r a n g y a n g m e n i k m a t i k e u n t u n g a n a d a l a h o r a n g - o r a n g y a n g m e m i l i k i m o d a l (capital). A k u n t a n s i k o n v e n s i o n a l s c b a g a i b a g i a n d a r i k a p i t a l i s m e m e m i l i k i p e r a n y a n g s a n g a t p e n t i n g d a l a m p e n e n t u a n d a n p e n d i s t r i b u s i a n l a b a . N i l a i - n i l a i e g o i s d i m a n a t r a n s f e r k e s e j a h t e r a a n b a g i p i h a k - p i h a k y a n g b e r k a i t a n s a n g a t d i t e n t u k a n .
U n t u k m e n c a r i s o l u s i d a r i p e r m a s a l a h a n d i a t a s , b e r b a g a i k o n s e p t e l a h d i a j u k a n o l e h p a r a i l m u a n d i b i d a n g a k u n t a n s i . S a l a h s a t u n y a a d a l a h value added concept of income y a n g b e m u a n s a s o s i a l . S e l a n j u t n y a m u n c u l k a j i a n -k a j i a n b a r u d a l a m b i d a n g a -k u n t a n s i s e p e r t i a -k u n t a n s i s u m b e r d a y a m a n u s i a , a k u n t a n s i l i n g k u n g a n , d i l .
K o n s e p value added concept of income t e l a h l a m a d i k e n a l d a l a m p c n i l i t i a n a k u n t a n s i s c b a g a i s a l a h s a t u a l t c m a t i f p e n y a j i a n l a b a . B e r b e d a d e n g a n k o n s e p l a b a , k o n s e p n i l a i t a m b a h t i d a k h a n y a d i f o k u s k a n p a d a e k u i t a s -m o d a l t e t a p i -m e n g a r a h p a d a k e p e n t i n g a n l e b i h l u a s d a l a -m b e n t u k d i s t r i b u s i p a d a s e l u m h stakefwlders.
e k o n o m i , b a n y a k p e r u s a h a a n y a n g m e n d e r i t a k e r u g i a n , b a h k a n m e n c a p a i t i n g k a t y a n g c u k u p p a r a h .
D i d a l a m s i s t e m e k o n o m i I s l a m , t e r u t a m a y a n g b e r k a i t a n d e n g a n p o l a k e r j a s a m a u s a h a d a l a m b e n t u k s y i r k a h , d i a t u r t e n t a n g b a g a i m a n a h a s i l u s a h a ( l a b a b e r s i h ) p e r u s a h a a n d i d i s t r i b u s i k a n k e p a d a p i h a k - p i h a k y a n g b e k e r j a . P e r m a s a l a h a n d i s t r i b u s i i n i t e l a h d i a t u r o l e h h u k u m - h u k u m I s l a m y a n g b e r k a i t a n d e n g a n m a s a l a h k e p e m i l i k a n , p e r o l e h a n h a r t a , p e n g e l o l a a n h a r t a , p e n g e m b a n g a n h a r t a , m a t a u a n g , j u a l b e l i d a n d i s t r i b u s i k e k a y a a n .
S i t e p u ( 2 0 1 1 ) m e m b a n d i n g k a n d i s t r i b u s i l a b a b e r s i h a n t a r a a k u n t a n s i k o n v e n s i o n a l d e n g a n a k u n t a n s i s y a r i a h . D a r i h a s i l p e n e l i t i a n t e r s e b u t d i p e r o l e h k e s i m p u l a n b a h w a d a l a m a k u n t a n s i k o n v e n s i o n a l i d e o l o g i y a n g m e n d o m i n a s i a d a l a h k a p i t a l i s m e d e n g a n m e m i l i k i c i r i - c i r i m a t e r i a l i s m e , k e b e b a s a n m u t l a k , p e r s a i n g a n b e b a s d a n s e k u l a r i s m e . S e d a n g a k u n t a n s i s y a r i a h d i d a s a r k a n p a d a s y a r i a h I s l a m d e n g a n n i l a i d a s a r y a n g d i s e b u t d e n g a n m e l a f o r a a m a n a h K e k a y a a n y a n g d i m i l i k i o l e h m a n u s i a m e r u p a k a n a m a n a h d a n A l l a h , s e h i n g g a c a r a m e m p e r o l e h , m e n g e l o l a , d a n m e n g e m b n a g k a n n y a h a r u s s e s u a i d e n g a n k e t e n t u a n s y a r a .
5
p e r u s a h a a n H a ! i n i t i d a k b i s a d i l e p a s k a n d a r i p o l a k e r j a s a m a d i d a l a m p e r u s a h a a n t e r u t a m a t e r h a d a p a p a y a n g d i i n v e s t a s i k a n p a d a p e r u s a h a a n , h a k u n t u k m e m p e r o l e h b a g i a n l a b a , s e k a l i g u s k e s e d i a a n u n t u k m e n a n g g u n g r e s i k o d a r i i n v e s t a s i t e r s e b u t .
S r i ( 2 0 0 9 ; 1 0 0 ) p r i n s i p k e a d i l a n a k a n l e b i h d a p a t d i c i p t a k a n d a l a m p e n e r a p a n a k u n t a n s i s y a n a h , s e s u a i d e n g a n s a l a h s a t u p r i n s i p d a s a r d a l a m e k o n o m i I s l a m m e n u r u t I b n u A l - A ' r a b i y a i t u t i d a k b o l e h m e l a k u k a n t r a n s a k s i s y a n a h s e c a r a t i d a k a d i l .
I s l a m m e n d o r o n g u m a t n y a u n t u k b e r j u a n g m e n d a p a t k a n m a t e r i . L i a r t a d e n g a n b e r b a g a i c a r a , a s a l k a n m e n g i k u t i r a m b u - r a m b u y a n g t e l a h d i t e t a p k a n . R a m b u - r a m b u t e r s e b u t d i a n t a r a n y a : c a r i l a h y a n g h a l a l l a g i b a i k , t i d a k m e n g g u n a k a n c a r a b a t i l , t i d a k b e r l e b i h - l e b i h a n / m e l a m p a u i b a t a s , t i d a k d i z a l i m i m a u p u n m e n z a l i m i , m e n j a u h k a n d i r i d a r i u n s u r riba, maisir ( p e r j u d i a n d a n inlended speculation), d a n gahar ( k e t i d a k j e l a s a n d a n m a n i p u i a t i f ) , s e r t a t i d a k m e l u p a k a n t a n g g u n g j a w a b s o s i a l b e r u p a z a k a t , i n f a k , d a n s e d e k a h . I n i y a n g m e m b e d a k a n s i s t e m e k o n o m i I s l a m d e n g a n p e r e k o n o m i a n k o n v e n s i o n a l y a n g m e n g g u n a k a n p r i n s i p self interest ( k e p e n t i n g a n p r i b a d i ) s e b a g a i d a s a r p e r u m u s a n k o n s e p n y a .
Tabel I . l
PT. B A N K B R I Syariah Kota Palembang Laporan Laba Rugi
Per31 Desember 2011,2012 Dan 2013
2013 2012 2011
P E N D A P A T A N D A N B E B A N O P E R A S I O N A L
P E N D A P A T A N P E N G E L O L A A N D A N A O L E H B A N K S E B A G A I M U D H A R I B
P e n d a p a t a n d a r i p e n j u a i a n 1 . 0 8 2 . 6 8 7 . 8 6 0 6 9 0 . 5 7 3 . 1 8 0 6 5 1 . 6 9 9 . 0 2 5 P e n d a p a t a n d a r i b a g i h a s i l 9 9 0 . 6 4 8 . 5 2 3 7 8 2 . 4 3 0 . 5 9 1 7 1 6 . 7 3 4 . 9 8 1 P e n d a p a t a n d a r i i j a r a h - b e r s i h 4 5 . 9 8 3 . 2 5 2 5 0 . 1 7 5 . 5 3 9 5 9 . 8 6 3 . 3 1 8 P e n d a p a t a n u s a h a u t a m a l a i n n y a 2 0 0 . 4 1 3 . 2 7 3 8 4 . 9 6 1 . 8 1 9 8 8 . 8 4 8 . 6 1 3
Jumlah Pendapatan Pengelolaan Dana
oleh Bank sebagai Mudharib . . — . ,
2.319.732.908 1.608.141.129 1.517.145.937
H A K P I H A K K E T I G A A T A S B A G I H A S I L
D A N A S Y I R K A H T E M P O R E R
( 1 . 1 5 6 . 7 3 4 . 2 8 3 ) ( 7 6 4 . 6 0 L I I 5 ) ( 8 2 1 . 5 4 1 . 7 4 4 )
HAK BAGI HASIL M l U K BANK
1.162.998.625 843.540.014 695.604.193
P E N D A P A T A N O P E R A S I O N A L L A I N N Y A B E R S I H
3 5 4 . 7 9 6 . 7 4 0 2 7 9 . 6 9 8 . 1 3 1 2 3 1 . 1 5 0 . 2 2 8
B E B A N P E N Y I S I H A N P E N G H A P U S A N
A s e t P r o d u k t i f ( 1 2 5 . 8 2 6 . 0 7 0 ) ( 9 0 . 0 5 4 . 2 7 3 ) ( 7 2 . 9 8 0 . 6 2 2 ) A s e t N o n P r o d u k t i f ( 1. 6 9 7 . 4 4 7 ) ( 6 . 2 5 2 . 1 1 0 ) ( 3 5 . 9 2 4 . 7 2 9 )
Jumlah Beban Penyisihan Penghapusan
(127.523.517) (96.306.383) (108.905.351)
B E B A N O P E R A S I O N A L L A I N N Y A
B e b a n k e p e g a w a i a n ( 4 1 0 . 3 5 5 . 0 7 2 ) ( 2 5 3 . 3 0 2 . 8 5 2 ) ( 2 0 1 . 0 6 7 . 3 6 2 ) B e b a n u m u m d a n a d m i n i s t r a s i ( 4 9 8 . 8 8 8 . 1 7 9 ) ( 4 8 2 . 6 1 1 . 1 3 1 ) ( 4 6 4 . 7 7 3 . 0 4 8 ) P e m u l i h a n ( b e b a n ) e s t i m a s i
k e r u g i a n
k o m i t m e n d a n k o n t i j e n s i
( 3 . 6 0 0 . 9 5 4 ) ( 3 6 4 . 9 1 4 ) ( 4 3 2 . 3 5 5 ) B e b a n b o n u s g i r o w a d i a h ( 2 1 . 8 4 5 . 3 4 8 ) ( 1 1 . 2 2 2 . 5 8 0 ) ( 2 0 . 3 2 6 . 2 7 9 ) B e b a n L a i n - I a i n ( 7 1 . 9 6 3 . 4 1 3 ) ( 4 1 . 8 8 1 . 4 8 2 ) ( 5 2 . 5 4 2 . 4 5 7 )
Jumlah Beban Operasional (1.006.652.966) (788.653.131) (739.141.501) LABA OPERASIONAL 386.618.882 238.278.631 78.707.569
P E N D A P A T A N ( B E B A N ) N O N O P E R A S I O N A L
7
P e n d a p a t a n n o n o p e r a s i o n a l 2 0 . 9 9 1 . 4 5 4 1 0 . 7 7 1 . 5 3 6 5 , 3 1 6 . 6 6 1 B e b a n n o n o p e r a s i o n a l ( 3 2 . 8 6 0 . 0 7 0 ) ( 1 7 . 9 7 3 . 4 6 0 ) ( 1 9 . 2 6 3 . 2 5 3 )
Beban Non Operasional-Bersih (U.948.616) (7.201.924) (13.946.592) L A B A S E B E L U M P A J A K 371.670.266 231.076.707 64.760.977
M A N F A A T / R F R A N i P A I A K
P a j a k k i n i ( 1 1 6 . 1 9 0 . 8 6 0 ) ( 7 4 . 5 4 8 . 9 9 7 ) ( 2 2 . 4 7 0 . 3 2 9 ) P a j a k l a n g g u h a n 1 8 . 1 4 2 . 1 9 7 1 4 . 4 4 7 . 0 2 6 7 . 9 0 1 . 6 6 3
Beban pajak-bersih (98.048.663) (60.137.971) (14.568.666) L A B A B E R S I H 273.621.603 170.938.736 50.192.311 L A B A P E R SAHAM DASAR 185,08 115,63 61,19
Sumber: P T . Bank B R I Syaria 1 Kota Palembang 2014
K o n s e p p e n d i s t r i b u s i a n l a b a p a d a P T . B a n k B R I S y a r i a h K o t a P a l e m b a n g , d a p a t d i l i h a t d a r i l a p o r a n k e u a n g a n y a n g d i s a j i k a n . P T . B a n k B R I S y a r i a h K o t a P a l e m b a n g b e l u m m e n g g u n a k a n k o n s e p value added income statement, s e l a i n k a r e n a b e l u m d i w a j i b k a n p e r b a n k a n s y a r i a h u n t u k m e n e r a p k a n , d a t a - d a t a y a n g t e r c a n t u m d a l a m l a p o r a n k e u a n g a n d i a n g g a p t e l a h m c n c a k u p d a t a - d a t a y a n g a d a d a l a m value added income statement.
B e r d a s a r k a n l a t a r b e l a k a n g , m a k a d i r a s a p e r l u u n t u k m e n g a n g k a t p e r m a s a l a h a n i n i m e n j a d i o b y e k p c n e l i t i a n s k r i p s i d e n g a n j u d u l ''Anaiisis Pendistribusian L a b a Untuk Mencapai Prinsip Keadilan Dalam Akuntansi Syariah Pada P T . B R I Syariah Kota Palembang"
B. Perumusan Masalah
B e r d a s a r k a n u r a i a n d i a t a s , m a k a p e r u m u s a n m a s a l a h y a n g d i a n g k a t b e r d a s a r k a n h a l t e r s e b u t a d a l a h :
2 . A p a k a h p e n d i s t r i b u s i a n l a b a y a n g d i l a k u k a n o l e h p e r u s a h a a n y a n g m e n e r a p k a n p r i n s i p s y a r i a h t e l a h a d i l b a g i para stakeholder?
C . T u j u a n Penelitian
A d a p u n T u j u a n p e n u l i s m e l a k u k a n p e n e l i t i a n i n i a d a l a h
1 . U n t u k m e n g e t a h u i p e n d i s t r i b u s i a n l a b a d a l a m p e r u s a h a a n y a n g m e n g g u n a k a n p r i n s i p s y a r i a h .
2 . U n t u k m e n g e t a h u i a p a k a h p e n d i t r i b u s i a n l a b a t e r s e b u t t e l a h a d i l .
D. Manfaat Pcnulisan
P e n e l i t i a n y a n g a k a n d i l a k s a n a k a n p e n u l i s d i h a r a p k a n d a p a t m e m b e r i k a n m a n f a a t s e b a g a i b e r i k u t :
1. P e n u l i s
U n t u k m e n g e m b a n g k a n d a n m e n a m b a h w a w a s a n p e n u l i s b e r k a i t a n d e n g a n m a s a l a h y a n g d i t c l i t i .
2 . B a g i P T . B R I S y a r i a h
H a s i l p e n e l i t a n d i h a r a p k a n d a p a l m e n j a d i i n f o r m a s i b a g i p e r u s a h a a n y a n g n a n t i n y a b i s a d i g u n a k a n d a l a m p e n g a m b i l a n k e p u t u s a n , t e r k h u s u s m e n y a n g k u t p e n d i s t r i b u s i a n l a b a .
3 . B a g i A l m a m a t e r
9
B A B I I
K A J I A N P U S T A K A
A. Penelitian Sebelumnya
Tabel II.2 Penelitian Sebelumnya N 0 Nama, tahun, judul
Hasil Relevansi
1 S i t e p u ( 2 0 1 1 ) A n a i i s i s p e r b a n d i n g k a n d i s t r i b u s i l a b a b e r s i h a n t a r a a k u n t a n s i k o n v e n s i o n a l d e n g a n a k u n t a n s i s y a r i a h
A k u n t a n s i k o n v e n s i o n a l i d e o l o g i y a n g
m e n d o m i n a s i a d a l a h k a p i t a l i s m e S e d a n g a k u n t a n s i s y a r i a h d i d a s a r k a n p a d a s y a r i a h I s l a m d e n g a n n i l a i d a s a r y a n g d i s e b u t d e n g a n m c t a f o r a a m a n a h .
P e r s a m a a n : p e r b a n d i n g a n d i s t r i b u s i l a b a d e n g a n a k u n t a n s i s y a r i a h P e r b e d a a n : p e n e l i t i a n s e b e l u m n y a , a k u n t a n s i s y a r i a h d i d a s a r k a n p a d a s y a r i a h I s l a m d e n g a n n i l a i d a s a r y a n g d i s e b u t d e n g a n m e t a f o r a a m a n a h .
2 E n d i k a W i j a y a n t i ( 2 0 1 2 ) p e n e r a p a n k o n s e p l a b a a k u n t a n s i s y a r i a h d a l a m
m e n g h i t u n g d a n m e m b e r d a y a g u n a k a n d a n a z a k a t
M e m b e r i k a n g a m b a r a n t e n t a n g k e b c r a d a a n k o n s e p l a b a a k u n t a n s i s y a r i a h , s e r t a p c r a n n y a d a l a m m e n e n t u k a n z a k a t n a s a b a h
P e r s a m a a n : t e l a h m e m b e r i k a n g a m b a r a n t e n t a n g k e b c r a d a a n k o n s e p l a b a s e r t a p e r a n n y a d a l a m m e n e n t u k a n z a k a t . P e r b e d a a n p e n e l i t i
s e b e l u m n y a . p e n e r a p a n d a n p e m d a y a g u n a a a n d a n a z a k a t 3 W a h y u d i , ( 2 0 1 2 ) A
n a l i s i s p e r b a n d i n g a n k i n e r j a k e u a n g a n b a n k s y a r i a h m e n g g u n a k a n p e n d e k a t a n l a b a r u g i
U n t u k m e n g e t a h u i k i n e r j a k e u a n g a n P T . B S M t a h u n 2 0 0 3 d a n 2 0 0 4 . j i k a d i a n a l i s m e n g g u n a k a n p e n d e k a t a n l a b a d a n n i l a i t a m b a h
P e r s a m a a n : a n a i i s i s p e n d i s t r i b u s i a n l a b a y a n g m e n g u n t u n g k a n b a g i p e m i l i k m o d a l
P e r b e d a a n : m e n g a n a h s i s k i n e r j a k e u a n g a n
m e n g g u n a k a n l a b a p e n d e k a t a n l a b a d a n n i l a i t a m b a h
B. L A N D A S A N T E O R I 1. L a b a
a. Pengertian dan Konsep L a b a
T r i y u w o n o ( 2 0 0 6 : 1 ) L a b a m e r u p a k a n s u a t u p o s d a s a r d a n p e n t i n g d a l a m l a p o r a n k e u a n g a n y a n g m e m i l i k i b e r b a g a i k e g u n a a n d a l a m b e r b a g a i k o n t e k s . L a b a p a d a u m u m n y a d i p a n d a n g s e b a g a i s u a t u d a s a r b a g i p e r p a j a k a n . p e n e n t u a n k c b i j a k a n p e m b a y a r a n d i v i d e n , p e d o m a n i n v e s t a s i d a n p e n g a m b i l a n k e p u t u s a n d a n u n s u r p r e d i k s i k i n e r j a p e r u s a h a a n .
T r i y u w o n o ( 2 0 0 6 : 9 ) d e f m i s i l a b a a l a u p r o f i t d a l a m a k u n t a n s i k o n v e n s i o n a l o l e h p a r a a k u n t a n m e r u p a k a n : " K e l e b i h a n p e n d a p a t a n
(surplus) d a r i k e g i a t a n u s a h a . y a n g d i h a s i l k a n d e n g a n m e n g a i t k a n
(matching) a n t a r a p e n d a p a t a (revenue) d e n g a n b e b a n t e r k a i t d a l a m s u a t u p e r i o d e y a n g b e r s a n g k u t a n ( b i a s a n y a d a l a m w a k t u t a h u n a n ) "
12
2) S i s t e m e k o n o m i y a n g b e r b a s i s k a p i t a l i s m e n y e b a b k a n t e r p u s a t n y a e k o n o m i d i t a n g a n s e k e l o m p o k k e c i l i n d i v i d u y a n g m e n i k m a t i p e n d a p a t a n t i n g g i , m e m e g a n g k e n d a l i s e g a l a u r u s a n d a n m e m u n g k i n k a n s e g a l a n y a t e r j a d i u n t u k k e p e n t i n g a n n y a . A k i b a t n y a t e r j a d i k e t i m p a n g a n y a n g m e n c o l o k a n t a r a s i k a y a d a n m i s k i n .
D a l a m m a s y a r a k a t m u s l i m , l a b a b u k a n l a h t u j u a n y a n g p a l i n g u t a m a d a l a m p e n d i r i a n s u a t u p e r u s a h a a n a l a u o r g a n i s a s i . T e t a p i b u k a n b e r a r t i p e r u s a h a a n t e r s e b u t t i d a k b o l e h m e n d a p a t k a n l a b a , h a n y a s a j a l a b a y a n g d i p e r o l e h h a r u s h a l a l d a n s e s u a i d e n g a n p r i n s i p s y a r i ' a t I s l a m .
T r i y u w o n o ( 2 0 0 6 : 2 6 ) A d a d u a k o n s e p I s l a m y a n g s a n g a t b e r k a i t a n d e n g a n p e m b a h a s a n m a s a l a h l a b a , y a i t u a d a n y a m e k a n i s m e p e m b a y a r a n z a k a t d a n s i s t e m t a n p a b u n g a . Z a k a t p a d a p r i n s i p n y a m e r u p a k a n k e s e j a h t e r a a n a g a m a d a n p e m b a y a r a n n y a m e r u p a k a n k e w a j i b a n a g a m a . P e l a k s a n a a n p e m u n g u t a n z a k a t s e h a r u s n y a d i l a k u k a n o l e h p e m e r i n t a h d a n d i d i s t n b u s i k a n u n t u k k e s e j a h t e r a a n s o s i a l d e n g a n t u j u a n u n t u k b e r i b a d a h k e p a d a A l l a h S W T . Z a k a t d i p u n g u t t e r h a d a p p e n d a p a t a n ( l a b a ) , k e p e m i l i k a n b a r a n g - b a r a n g t e r t e n t u s e p e r t i e m a s d a n p e r a k ( a t a u d i s e l a r a k a n d e n g a n u a n g ) , h e w a n t e m a k , d a n h a s i l p e r t a n i a a n . H a l i n i m e m e r l u k a n p e n i l a i a n d a n k o n s e p y a n g j e l a s u n t u k m e n e t a p k a n d a s a r d a n b e s a m y a z a k a t y a n g h a r u s d i b a y a r k a n .
z a k a t , y a n g m e r u p a k a n t u j u a n u t a m a d a l a m a k u n t a n s i s y a r i a h . H a l i n i d i u n g k a p k a n A d n a n d a n G a f f i k i n ( 2 0 0 0 ) , G a m b l i n g d a n K a r i m ( 2 0 0 1 ) , B a y d o u n d a n W i l l e t ( 2 0 0 4 ) , T e h r i ( 2 0 0 6 ) , d a n R a h m a n ( 2 0 0 7 ) . H a l i n i d i p e r k u a t o l e h p e r n y a t a a n d a r i Accounting and Auditing Organization for Islamic Financial Institution ( A A O I F I ) d a l a m Statement of Financial Conceptual Framework No. J y a i t u d e n g a n d i b e d a k a n n y a a n t a r a t u j u a n a k u n t a n s i k e u a n g a n d a n l a p o r a n k e u a n g a n . K e u n t u n g a n p e n g g u n a a n l a b a s e b a g a i d a s a r p e m b a y a r a n z a k a t a d a l a h d a p a t m e n g u r a n g i m a s a l a h -m a s a l a h y a n g b e r k a i t a n d e n g a n k o n f l i k k e p e n t i n g a n , t e r j a d i n y a window dreasing, d a n k e c u r a n g a n d a l a m p e n y a j i a n d a n p e n g u n g k a p a n l a p o r a n k e u a n g a n d a p a t d i m i n i m a l i s i r s e b a i k m u n g k i n . K a r e n a s e t i a p m u s l i m ( d a l a m h a l i n i s e o r a n g a k u n t a n m u s l i m ) m e n y a d a r i b a h w a h a l t e r s e b u t d i l a r a n g a g a m a d a n d i a t i d a k a k a n m e n g a m b i l b a r a n g y a n g b u k a n m e n j a d i h a k n y a .
S a r a n a l a i n s e l a i n z a k a t y a n g b e r k a i t a n d e n g a n p e m b a h a s a n k o n s e p l a b a a d a l a h l a r a n g a n s i s t e m b u n g a . I s l a m m e l a r a n g s i s t e m p e n e n t u a n t i n g k a t p e n g e m b a l i a n t e t a p a t a s m o d a l , m i s a l n y a p e n g e m b a l i a n u a n g t a n p a a d a n y a p e m b a g i a n r e s i k o y a n g t i m b u l d a r i p e m b a y a r a n a n g s u r a n a t a s p i n j a m a n . L a r a n g a n a t a s s i s t e m b u n g a d i m a k s u d k a n k a r e n a s i s t e m b u n g a m e r u p a k a n c a r a - c a r a k a p i t a l i s d a l a m m e l a k s a n a k a n u s a h a .
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m o r a l y a n g b e r a s a l d a r i k o n s e p I s l a m b a h w a m a n u s i a d i c i p t a k a n o l e h A l l a h s e b a g a i u t u s a n ( k h a l i f a h ) d i b u m i u n t u k m c n g o l a h s u m b e r d a y a y a n g d i b e r i k a n u n t u k k e s e j a h t e r a a n m a n u s i a d a n a l a m . K e p e m i l i k a n a t a s k e k a y a a n d a l a m I s l a m t i d a k m u t l a k m e l a i n k a n k o n d i s i o n a l .
b. Pengukuran dan P e l a p o r a n Laba
A h m e d ( 2 0 0 9 , 2 3 0 ) P a d a d a s a m y a a d a e m p a t a l i r a n p e m i k i r a n b e r k e n a a n d e n g a n p e n g u k u r a n y a n g l e b i h b a i k a t a s l a b a u s a h a y a i t u . 1 ) A l i r a n k l a s i k y a n g d i c i r i k a n t e r u t a m a k e p a t u h a n p a d a p o s t u l a t
u n i t p e n g u k u r d a n p r i n s i p b i a y a h i s t o r i s . A l i r a n i n i d i k e n a l s e c a r a u m u m d e n g a n a k u n t a n s i b i a y a h i s t o r i s a t a u a k u n t a n s i h i s t o r i s . A l i r a n k l a s i k m e n g a n g g a p ' l a b a a k u n t a n s i " s e b a g a i l a b a u s a h a .
2 ) A l i r a n n e o - k l a s i k y a n g d i c i r i k a n t e r u t a m a o l e h p e m b a n g k a n g n y a t e r h a d a p p o s t u l a t u n i t - p e n g u k u r , p e n g a k u a n n y a a l a s p e r u b a h a n t i n g k a t h a r g a u m u m , d a n k e p a t u h a n k e p a d a p r i n s i p b i a y a h i s t o r i s . D i k e n a l s e c a r a u m u m s e b a g a i a k u n t a n s i b i a y a h i s t o r i s y a n g d i s e s u a i k a n t e r h a d a p t i n g k a t h a r g a u m u m , k o n s e p l a b a a l i r a n n e o - k l a s i k a d a l a h ' l a b a a k u n t a n s i y a n g d i s e s u a i k a n d e n g a n t i n g k a t h a r g a u m u m .
3 ) A l i r a n r a d i k a l y a n g d i c i r i k a n o l e h p i l i h a n n y a a t a s n i l a i b e r j a l a n s e b a g a i d a s a r p e n i l a i a n . A l i r a n i n i m e m i l i h h a r g a s e k a r a n g
K o n s e p i n i d i k e n a l d e n g a n current value accounting, s e d a n g p e r h i t u n g a n I a b a n y a d i s e b u t current income.
4 ) A l i r a n one r a d i k a l y a n g m e n g g u n k a n current value t e t a p i d i s e s u a i k a n d e n g a n p e r u b a h a n t i n g k a t h a r g a u m u m . K o n s e p i n i d i k e n a l d e n g a n general price level adjusted current value accounting, s e d a n g k a n p e r h i t u n g a n I a b a n y a d i s e b u t adjusted current income.
c . Jenis-Jenis Laba
S i t e p u ( 2 0 1 1 , 2 9 ) , l a b a t e r b a g i k e d a l a m e m p a t j e n i s d a i a m k a i t a n n y a d e n g a n l a b a r u g i , y a i t u :
1 ) L a b a k o t o r . L a b a k o t o r a d a l a h s e l i s i h d a r i h a s i l p e n j u a i a n d e n g a n h a r g a p o k o k p e n j u a i a n
2 ) L a b a O p e r a s i o n a l , L a b a O p e r a s i o n a l m e r u p a k a n h a s i l d a r i a k l i v i t a s a k t i v i t a s y a n g l e r m a s u k r e n c a n a p e r u s a h a a n k e c u a l i a d a p e r u b a h a n p e r u b a h a n b e s a r d a l a m p e r e k o n o m i a n n y a . d a p a t d i h a r a p k a n a k a n d i c a p a i s e t i a p t a h u n . O l e h k a r e n a n y a , a n g k a i n i
m e n y a t a k a n k e m a m p u a n p e r u s a h a a n u n t u k h i d u p d a n m e n c a p a i l a b a y a n g p a n t a s s e b a g a i j a s a p a d a p e m i l i k m o d a l .
3 ) L a b a s e b e l u m d i k u r a n g i p a j a k a t a u E B T {Earning Before Tax) .
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k a r e n a j u m l a h i n i m e n y a t k a n l a b a y a n g p a d a a k h i m y a d i c a p a i p e r u s a h a a n .
4 ) L a b a S e t e l a h P a j a k A t a u L a b a B e r s i h . L a b a B e r s i h a d a l a h l a b a s e t e l a h d i k u r a n g i b e r b a g a i p a j a k . L a b a d i p i n d a h k a n k e d a l a m p e r k i r a a n l a b a d i t a h a n . D a r i p e r k i r a a n l a b a d i l a h a n i n i a k a n d i a m b i l s e j u m l a h t e r t e n t u u n t u k d i b a g i k a n s e b a g a i d i v i d e n k e p a d a p a r a p e m e g a n g s a h a m .
d. Kegunaan Laba
S u w a r d j o n o ( 2 0 1 1 : 2 5 6 ) , l a b a a k u n t a n s i d e n g a n b e r b a g a i i n t e r p r e t a s i n y a d i h a r a p k a n d a p a t d i g u n a k a n a n t a r a l a i n :
1) I n d i k a t o r e f i s i e n s i p e n g g u n a a n d a n a y a n g t e r t a n a m d a l a m p e r u s a h a a n y a n g d i w u j u d k a n d a l a m t i n g k a t k e m b a l i a n a t a s i n v e s t a s i .
2 ) P e n g u k u r a n p r e s t a s i a t a u k i n e i j a b a d a n u s a h a d a n m a n a j e m e n 3 ) D a s a r p e n e n t u a n b e s a m y a p e n g e n a a n p a j a k
4 ) A l a t p e n g e n d a l i a n a l o k a s i s u m b e r d a y a e k o n o m i k s u a t u n e g a r a
5 ) D a s a r p e n e n t u a n d a n p e n i l a i a n k e l a y a k a n t a r i f d a i a m p e m s a h a a n publik
6 ) A l a t p e n g e n d a l i a n t e r h a d a p d e b i t o r d a l a m k o n t r a k u t a n g 7 ) D a s a r k o m p e n s a s i d a n p e m b a g i a n b o n u s
Pendistribusian L a b a
L a b a m e r u p a k a n i s t i l a h a k u n t a n s i y a n g s a n g a t p o p u l e r d i g u n a k a n b a i k o l e h p e m b u a t l a p o r a n k e u a n g a n m a u p u n o l e h p e n g g u n a n n y a . P o p u l a r i t a s i s t i l a h l a b a a n t a r a l a i n d i s e b a b k a n o l e h f u n g s i l a b a y a n g s a n g a t v i t a l b a g i p e r u s a h a a n . L a b a b e r f u n g s i s e b a g a i s t a n d a r p e n i i a i a n k i n e r j a {performance) p e r u s a h a a n y a n g s e l a n j u t n y a a k u n t a n s i m e n j a d i d a s a r p e r t i m b a n g a n k r e d i t o r , i n v e s t o r , p e m e r i n t a h , d a n m a s y a r a k a t u m u m .
S i t e p u ( 2 0 0 1 1 : 3 8 ) , p e n d i s t r i b u s i a n net income p e r u s a h a a n d a p a t d i l i h a t d a n k o n s e p - k o n s e p b e r i k u t :
1 ) Net Income to Stockholders. P a n d a n g a n y a n g p a l i n g t r a d i s i o n a l d a n t e l a h d i a k u i m e n g e n a i l a b a b e r s i h a d a l a h b a h w a l a b a b e r s i h m e r u p a k a n h a s i l p e n g e m b a l i a n {return) k e p a d a p e m i l i k l a b a . P e n d e k a t a n - p e n d e k a t a n y a n g d i p e r o l e h p e r u s a h a a n a k a n m e n i n g k a t k a n p e m i l i k a n d a n b i a y a y a n g d i k e l u a r k a n a k a n m e n u r u n k a n n y a . J a d i l a b a b e r s i h y a n g m e r u p a k a n k e l e b i h a n p e n d a p a t a n a t a s b i a y a , s e c a r a l a n g s u n g a k a n m e n a m b a h k e k a y a a n p e m i l i k , D i v i d e n k a s m e r u p a k a n p e n a r i k a n m o d a l , d a n l a b a y a n g d i t a h a n m e r u p a k a n b a g i a n d a r i t o t a l p e m i l i k a n . S e b a l i k n y a , k e r u g i a n y a n g d i a l a m i p e r u s a h a a n s e c a r a l a n g s u n g a k a n m e n g u r a n g i k e k a y a a n p e m i l i k .
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i n v e s t o r , m o d a l p e r m a n e n d e n g a n a d a n y a p e m i s a h a n a n t a r a p e m i l i k a n {ownership) d a n p e n g e n d a l i a n (control) d a l a m p e r u s a h a a n - p e r u s a h a a n b e s a r , m a k a p e r b e d a a n a n t a r a p e m e g a n g s a h a m d a n k r e d i t u r t i d a k l a g i s e p e n t i n g s e b e l u m n y a . P e r b e d a a n u t a m a h a n y a t e r l e t a k p a d a p r i o r i t a s h a k d a l a m p e m b a g i a n l a b a d a n t e r h a d a p a s e t d a l a m l i k u i d a s i . D a l a m entity theory, income b a g i i n v e s t o r m e l i p u t i b u n g a a t a s h u t a n g , d i v i d e n
b a g i p e m e g a n g preffered common stock, d a n l a b a y a n g d i t a h a n . D a l a m p e r h i t u n g a n l a b a b e r s i h b a g i i n v e s t o r , p a j a k p e n g h a s i l a n d i p e r l a k u k a n s e b a g a i b e b a n , k a r e n a p e m e r i n t a h b u k a n l a h p e n e r i m a a n m a n f a a t d a r i p e r u s h a a n d a l a m p e n g e r t i a n s e p e r t i i n v e s t o r .
f. Distribusi L a b a untuk Pemilik Dana
N u r h a y a t i ( 2 0 0 9 ; 1 1 2 ) , M u d h a r a b a h a d a l a h : " A k a d k e r j a s a m a a n t a r a p e m i l i k d a n a d a n p e n g e l o l a d a n a u n t u k m e l a k u k a n k e g i a t a n u s a h a , l a b a d i b a g i a t a s d a s a r n i s b a h b a g i h a s i l m e n u r u t k e s e p a k a t a n k e d u a b e l a h p i h a k , s e d a n g k a n b i l a t e r j a d i k e r u g i a n a k a n d i t a n g g u n g o l e h s i p e m i l i k d a n a k e c u a l i d i s e b a b k a n o l e h m i s c o n d u c t , n e g l i g e n c e , a t a u v i o l a t i o n o l e h p e n g e l o l a d a n a " .
D a l a m M u d h a r a b a h , t e r d a p a t n i s b a h k e u n t u n g a n d i m a n a a d a b e s a r a n y a n g d i g u n a k a n u n t u k p e m b a g i a n k e u n t u n g a n , y a n g m e n c e r m i n k a n i m b a l a n y a n g b e r h a k d i t e r i m a o l e h k e d u a b e l a h p i h a k y a n g b e r m u d h a r a b a h a t a s k e u n t u n g a n y a n g d i p e r o l e h . P e n g e l o l a d a n a m e n d a p a t k a n i m b a l a n a t a s k e r j a n y a , s e d a n g k a n p e m i l i k d a n a m e n d a p a t k a n i m b a l a n a t a s p e n y e r t a a n m o d a l n y a . N i s b a h k e u n t u n g a n h a r u s d i k e t a h u i d e n g a n j e l a s o l e h k e d u a b e l a h p i h a k , i n i l a h y a n g a k a n m e n c e g a h t e r j a d i n y a p e r s e l i s i h a n a n t a r a k e d u a p i h a k m e n g e n a i c a r a p e m b a g i a n k e u n t u n g a n . J i k a m e m a n g d a l a m a k a d t e r s e b u t t i d a k d i j e l a s k a n m a s i n g -m a s i n g p o r s i , -m a k a p e -m b a g i a n n y a -m e n j a d i 5 0 % d a n 5 0 % . P e r u b a h a n n i s b a h h a r u s b e r d a s a r k a n k e s e p a k a t a n k e d u a b e l a h p i h a k .
A p a b i l a t e r j a d i k e r u g i a n , d i t a n g g u n g o l e h p e m i l i k d a n a k e c u a l i a d a m i s c o n d u c t , n e g l i g e n c e , a t a u v i o l a t i o n , c a r a m e n y e l e s a i k a n n y a a d a l a h s e b a g a i b e r i k u t :
20
b . B i l a k e r u g i a n m e l e b i h i k e u n t u n g a n , m a k a b a r u d i a m b i l d a r i p o k o k m o d a l .
g. D i s t r i b u s i L a b a u n t u k K a r y a w a n
S u a t u p r o d u k s i t i d a k a k a n b e r j a l a n l a n c a r t a n p a a d a n y a f a k t o r - f a k t o r p r o d u k s i y a n g m e n d u k u g . A d a 4 f a k t o r y a n g p e n t i n g a d a l a h t a n a h , t e n a g a k e r j a , m o d a l d a n m a n a j e m e n . K e e m p a t - e m p a t n y a s a n g a t b e r p e r a n d a l a m k e l a n g s u n g a n p r o d u k s i t a n p a a d a n y a t a n a h , t e n a g a k e r j a , m o d a l d a n m a n a j e m e n m a k a p r o d u k s i t i d a k b e r j a l a n d e n g a n e f e k t i f .
D e m i k i a n h a l n y a t e n a g a k e r j a m e r u p a k a n s a l a h s a t u f a k t o r p r o d u k s i y a n g p e n t i n g . K e b e r a d a a n t e n a g a k e r j a t i d a k b o l e h b e g i t u s a j a d i k e s a m p i n g k a n y a n g h a r u s d i p e r h a t i k a n k e s e h a t a n d a n k e s e j a h t e r a a n n y a . H a l y a n g t i d a k b i s a l e p a s b e g i t u s a j a d a r i t e n a g a k e r j a a d a l a h u p a h . P e n e n t u a n u p a h m e r u p a k a n s a l a h s a t u p e n e n t u e f l s i e n a t a u t i d a k n y a k e r j a s e o r a n g t e n a g a k e r j a s e p e r t i y a n g s e r i n g t e r j a d i d i I n d o n e s i a s e k a r a n g t i d a k s e d i k i t p e r u s a h a a n y a n g m e n g h e n t i k a i n a k t i v i t a s p r o d u k s i n y a k a r e n a p a r a k a r y a w a n b e r d e m o m e n u n t u t k e n a i k a n u p a h .
O l e k k a r e n a i t u p e r l u d i p e r h a t i k a n s t a n d a r u p a h a g a r m e m b e r i k a n k e r u g i a n k e p a d a k e d u a b e l a h p i h a k y a i t u p i h a k p e r u s a h a a n d a n k a r y a w a n , s e p e r t i y a n g t e r j a d i p a d a m a s a R a s u l u l l a h S A W d a n p a d a m a s a k e k h o l i f a h a n .
b e s e r t a k e l u a r g a n y a , D e n g a n d e m i k i a n s e c a r a e k o n o m i s a n g a t b e r b a h a y a b a g i s u a t u N e g a r a j i k a m e n g h a p u s k a n h a k t e n a g a k e r j a a t a s p e m b a g i a n d i v i d e n . P e r s e l i s i h a n d a l a m p e r d a g a n g a n d a n i n d u s t r i m e n y e b a b k a n k e r u g i a n t a h u n a n y a n g b e s a r b a i k k e r u g i a n w a k t u m a u p u n u a n g d a r i p a d a s e d i k i t k e n a i k a n u p a h y a n g d i b e r i k a n k e p a d a p a r a p e k e r j a .
K e d u a b e l a h p i h a k y a n g m e l a k u k a n k o n t r a k d i p e r i n t a h k a n a g a r b e r s i k a p a d i l t e r h a d a p s e m u a o r a n g y a n g b e r t r a n s a k s i . P a r a p e k e r j a h a r u s m e m p e r o l e h u p a h n y a s e s u a i k o n t r i b u s i p a d a p r o d u k s i , S e d a n g k a n p a r a m a j i k a n a k a n m e n e r i m a k e u n t u n g a n d a l a m p r o p o r s i y a n g s e s u a i d e n g a n m o d a l d a n k o n t r i b u s i n y a d a l a m p r o d u k s i .
S e t i a p o r a n g a k a n m e m p e r o l e h b a g i a n n y a s e r t a d i v i d e n n a s i o n a l y a n g s e s u a i d a n t i d a k a d a s e o r a n g p u n y a n g a k a n d i r u g i k a n j a d i t i n g g i r e n d a h n y a u p a h s e s e o r a n g d a l a m s u a t u p e k e r j a a n i t u s e m a t a d i k e m b a l i k a n k e p a d a t i n g k a t k e s e m p u m a a n j a s a a t a u k e g u n a a n t e n a g a y a n g b e r i k a n . D a n i n i t i d a k b i s a d i a n g g a p s e b a g a i b o n u s d e n g a n t u j u a n u n t u k m e n i n g k a t k a n p r o d u k t i f i t a s m e r e k a . N a m u n i n i s e m a t a a d a l a h u p a h m e r e k a y a n g m e m a n g b e r h a k m e r e k a t e r i m a k a r e n a k e s e m p u m a a n j a s a m e r e k a .
h. Distribusi L a b a untuk Pemerintah
22
p e r w u j u d a n d a r i k e w a j i b a n k e n e g a r a a n d a n p e r a n s e r t a w a j i b p a j a k u n t u k
s e c a r a l a n g s u n g d a n b e r s a m a - s a m a m e l a k s a n a k a n k e w a j i b a n p e r p a j a k a n
u n t u k p e m b i a y a a n n e g a r a d a n p e m b a n g u n a n n a s i o n a l . S e s u a i f a l s a f a h
u n d a n g - u n d a n g p e r p a j a k a n , m e m b a y a r p a j a k b u k a n h a n y a m e r u p a k a n
k e w a j i b a n , t e t a p i m e r u p a k a n h a k d a r i s e t i a p w a r g a n e g a r a u n t u k i k u t
b e r p a r t i s i p a s i d a l a m b e n t u k p e r a n s e r t a t e r h a d a p p e m b i a y a a n n e g a r a d a n
p e m b a n g u n a n n a s i o n a l .
D j a j a d i n i n g r a t d a l a m R e s m i ( 2 0 0 7: 1 ) , p a j a k a d a l a h : " S u a t u k e w a j i b a n m e n y e r a h k a n s e b a g i a n d a r i k e k a y a a n k e k a s n e g a r a y a n g
d i s e b a b k a n s u a t u k e a d a a n , k e j a d i a n , d a n p e r b u a t a n y a n g m e m b e r i k a n
k e d u d u k a n t e r t e n t u , t e t a p i b u k a n s e b a g a i h u k u m a n , m e n u r u t p e r a t u r a n
y a n g d i t e t a p k a n p e m e r i n t a h s e r t a d a p a t d i p a k s a k a n , t e t a p i t i d a k a d a j a s a
t i m b a l b a l i k d a r i n e g a r a s e c a r a l a n g s u n g , u n t u k m e m e l i h a r a k e s e j a h t e r a a n
s e c a r a u m u m . "
D a l a m I s l a m , d i p e r b o l e h k a n n y a m e m u n g u t p a j a k m e n u r u t p a r a
u l a m a a l a s a n u t a m a n y a a d a l a h u n t u k k e m a s l a h a t a n u m a t , k a r e n a d a n a
p e m e r i n t a h t i d a k m e n c u k u p i u n t u k m e m b i a y a i b e r b a g a i " p e n g e l u a r a n " ,
y a n g j i k a p e n g e l u a r a n i t u t i d a k d i b i a y a i , m a k a a k a n t i m b u l k e m a d a r a t a n .
S e d a n g k a n m e n c e g a h k e m u d a r a t a n a d a l a h j u g a s u a t u k e w a j i b a n . P a j a k
t i d a k b o l e h d i p u n g u t d e n g a n c a r a p a k s a d a n k e k u a s a a n s e m a t a , m e l a i n k a n
k a r e n a a d a k e w a j i b a n k a u m m u s l i m i n y a n g d i p i k u l k a n k e p a d a N e g a r a ,
s e p e r t i m e m b e r i r a s a a m a n , p e n g o b a t a n d a n p e n d i d i k a n d e n g a n
l a i n s e b a g a i n y a . O l e h k a r e n a i t u , K h o l i s ( 2 0 1 0 ) b e r p e n d a p a t p a j a k m e m a n g m e r u p a k a n k e w a j i b a n w a r g a N e g a r a d a l a m s e b u a h N e g a r a m u s l i m , t e t a p i N e g a r a b e r k e w a j i b a n p u l a u n t u k m e m e n u h i d u a k o n d i s i ( s y a r a t ) , y a i t u :
a . P e n e r i m a a n h a s i l - h a s i l p a j a k h a r u s d i p a n d a n g s e b a g a i a m a n a h d a n d i b e l a n j a k a n s e c a r a j u j u r d a n e f i s i e n u n t u k m e r e a l i s a s i k a n t u j u a n - t u j u a n p a j a k .
b . P e m e r i n t a h h a r u s m e n d i s t r i b u s i k a n b e b a n p a j a k s e c a r a m e r a t a d i a n t a r a m e r e k a y a n g w a j i b m e m b a y a m y a .
P a r a u l a m a y a n g m e n d u k u n g d i p e r b o l e h k a n n y a m e m u n g u t p a j a k m e n e k a n k a n b a h w a y a n g m e r e k a m a k s u d a d a l a h s i s t e m p e r p a j a k a n y a n g a d i l , y a n g s e l a r a s d e n g a n s p i r i t I s l a m . M e n u r u t m e r e k a , s i s t e m p e r p a j a k a n y a n g a d i l a d a l a h a p a b i l a m e m e n u h i t i g a k r i t e r i a :
a. P a j a k d i k e n a k a n u n t u k m e m b i a y a i p e n g e k u a r a n y a n g b e n a r - b e n a r d i p e r l u k a n u n t u k m e r e a l i s a s i k a n m a q a s i d S y a n a h .
b . B e b a n p a j a k t i d a k b o l e h t e r l a l u k a k u d i h a d a p k a n p a d a k e m a m p u a n r a k y a t u n t u k m e n a n g g u n g d a n d i d i s t r i b u s i k a n s e c a r a m e r a t a t e r h a d a p s e m u a o r a n g y a n g m a m p u m e m b a y a r .
24
i.Distribusi L a b a untuk Zakat
Q a r d h a w i , ( 2 0 0 7 ; 3 6 ) D i t i n j a u d a r i s e g i b a h a s a , k a t a z a k a t m e r u p a k a n k a t a d a s a r ( m a s d a r ) d a r i z a k a t y a n g b e r a r t i b e r k a h , t u m b u h , b e r s i h , d a n b a i k . M e n u r u t i s t i l a h f i k i h , z a k a t b e r a r t i s e j u m l a h h a r t a t e r t e n t u y a n g d i w a j i b k a n A l l a h d i s e r a h k a n k e p a d a o r a n g - o r a n g y a n g b e r h a k . N a b i M u h a m m a d S . A . W . t e l a h m e n e g a s k a n d i M a d i n a h b a h w a z a k a t i t u w a j i b s e r t a t e l a h m e n j e l a s k a n k e d u d u k a n n y a d a l a m I s l a m . Z a k a t a d a l a h s a l a h s a t u r u k u n I s l a m y a n g u t a m a , y a i t u r u k u n I s l a m y a n g k e t i g a . D i d a l a m b e b e r a p a h a d i s l a i n R a s u l u l l a h m e n g a n c a m o r a n g - o r a n g y a n g t i d a k m e m b a y a r z a k a t d e n g a n h u k u m a n b e r a t d i a k h i r a t .
Q a d r a w a r i ( 2 0 0 7 ; 1 2 2 ) , t e r d a p a t b e b e r a p a j e n i s k e k a y a a n y a n g d i s e b u t k a n d a n d i p e r i n g a t k a n A l - Q u r a n u n t u k d i k e l u a r k a n z a k a t n y a s e b a g a i h a k A l l a h , y a i t u ;
1 . E m a s d a n p e r a k , d a l a m f i r m a n A l l a h S u r a h A t - T a u b a h a y a t 3 4 y a n g a r t i n y a " O r a n g - o r a n g y a n g m e n i m b u n e m a s d a n p e r a k d a n t i d a k m e m b e l a n j a k a n n y a b u a t j a l a n A l l a h , s a m p a i k a n l a h k e p a d a m e r e k a b e r i t a g e m b i r a t e n t a n g a z a b y a n g s a n g a t p e d i h " . ( Q . S . 9 ; 3 4 )
2 . T a n a m a n d a n b u a h b u a h a n , y a n g d i n y a t a k a n o l e h A l l a h d a l a m A l -Q u r a n S u r a h A l - A n a m a y a t 4 1 y a n g a r t i n y a , " M a k a n l a h s e b a g i a n b u a h n y a b i l a b e r b u a h d a n b a y a r l a h h a k t a n a m a n t i u w a k t u m e n a n a m n y a " ( Q . S . 6 : 1 4 1 )
2 7 6 y a n g a r t i n y a , " H a i o r a n g - o r a n g y a n g b e r i m a n , k e l u a r k a n l a h s e b a g i a n y a n g b a i k d a r i p e n g h a s i l a n m u " ( Q . S . 2 ; 2 7 6 )
4 . B a r a n g - b a r a n g t a m b a n g y a n g d i k e l u a r k a n d a r i p e r u t b u m i .
S e s e o r a n g y a n g m e m i l i k i k e k a y a a n p e r d a g a n g a n , m a s a n y a s u d a h b e r l a l u s e t a h u n , d a n n i l a i n y a s u d a h s a m p a i s e n i s a b p a d a a k h i r t a h u n i t u , m a k a o r a n g i t u w a j i b m e n g e l u a r k a n z a k a t s e b e s a r 2 , 5 % , d i h i t u n g d a r i m o d a l d a n k e u n t u n g a n .
B a n y a k h i k m a h y a n g a k a n d i p e r o l e h d a r i k e w a j i b a n z a k a t , y a i t u b a h w a a g a m a i n g i n m e n c i p t a k a n z a k a t m e n j a d i f a k t o r p e n d o r o n g y a n g a k a n m e n g g i r i n g s e c a r a t i d a k l a n g s u n g o r a n g - o r a n g p e m i l i k u a n g m e n g i n v e s t a s i k a n d a n m e n g e k s p l o i t a s i k a n u a n g n y a i t u p a d a k e g i a t a n y a n g h a l a l d a n u s a h a y a n g l e g a l . D e n g a n d e m i k i a n t e r l e p a s l a h m e r e k a d a r i d o s a s e b a g a i p e n i m b u n - p e n i m b u n k e k a y a a n y a i t u o r a n g o r a n g y a n g m e n g h e n t i k a n d a n m e n g h a m b a t p e m u n g s i a n k e k a y a a n .
j . L a b a Untuk dana cadangan umum.
26
a. A l a s a n p e r u n d a n g - u n d a n g a n b . A l a s a n k o n t r a k
c. A l a s a n k e m u n g k i n a n k e r u g i a n
d . A l a s a n p e r l i n d u n g a n p a d a p o s i s i m o d a l k e r j a
L a b a d i t a h a n p a d a d a s a m y a t e r b e n t u k d a r i a k u m u l a s i l a b a y a n g d i p i n d a h k a n d a r i a k u n i k h t i s a r L a b a - R u g i ( i n c o m e s u m m a r y ) . B e g i t u s a l d o l a b a d i t u t u p k e l a b a d i t a h a n , s e b e n a m y a s a l d o l a b a t e r s e b u t t e l a h l e b u r m e n j a d i e l e m e n m o d a l p e m e g a n g s a h a m y a n g s a h . S e p e r t i j u g a m o d a l s e t o r a n , l a b a d i t a h a n m e n u n j u k k a n s e j u m l a h h a k a t a s s e l u r u h j u m l a h m p i a h a s e t b u k a n h a k a t a s j e n i s a s e t t e r t e n t u . D e n g a n d e m i k i a n u n t u k m e n g u k u r s e l u r u h h a k p e m e g a n g s a h a m a t a s a s e t , l a b a d i t a h a n h a r u s d i g a b u n g k a n ( d i t a m b a h k a n ) d e n g a n m o d a l s e t o r a n .
k. S y a r i a h V a l u e Added Statement
S r i ( 2 0 0 9 : 1 0 6 ) L a p o r a n N i l a i T a m b a h {Value Added Statement)
s e b a g a i p e n g g a n t i l a p o r a n l a b a a t a u s e b a g a i l a p o r a n t a m b a h a n a t a s n e r a c a d a n l a p o r a n l a b a r u g i . U s u l a n i n i d i d a s a r k a n a t a s p e r t i m b a g a n b a h w a u n s u r t e r p e n t i n g d i d a l a m a k u n t a n s i s y a r i a h b u k a n l a h k i n e r j a o p e r a s i o n a l ( l a b a b e r s i h ) , t e t a p i k i n e r j a d a r i s i s i p a n d a n g stakeholders
S r i N u r h a y a t i ( 2 0 0 9 : 2 0 0 ) S e l a n j u t n y a m e n g u s u l k a n b e n t u k l a p o r a n n i l a i t a m b a h s y a r i a h s e t e l a h m e l a k u k a n r e k o n s t r u k s i m e l a l u i t e l a a h filosofis-teoritis a k u n t a n s i s y a r i a h .
P e r k e m b a n g a n s e l a n j u t n y a , Syariah Value Added Statement
d i a n g g a p s e s u a i d e n g a n a k t i v i t a s e k o n o m i I s l a m y a n g a d i l d a n b e r e t i k a , s e r t a s e j a l a n d e n g a n t u j u a n a k u n t a b i l i t a s d a r i a k u n t a n s i s y a r i a h , k h u s u s n y a p e n d a p a t a n d a n b e b a n y a n g h a r u s d i t a n g g u n g o l e h p u b l i k
Tabel I I . 2
Format Laporan Laba Rugi V a l u e Added Statement
V a l u e Added Statement F o r the period ended...
S u m b e r :
- P e n d a p a t a n X X X - P e m b e l i a n X X X - R e v a l u a s i X X X S u b T o t a l i n S u m b e r : X X X D i s t r i b u s i :
- P e n e r i m a m a n f a a t X X X - P e m e r i t a h X X X - K a r y a w w a n X X X - P e m i l l i k X X X
- A m a l X X X
28
2. Keadilan
a. Pengertian Keadilan
K h u d d u r i ( 2 0 0 8 : 2 7 ) K e a d i l a n s e c a r a h a k i k i m e r u p a k a n s u a t u k o n s e p y a n g r e l a t i f . S k a l a k e a d i l a n s a n g a t b e r a g a m a n t a r a s u a t u n e g a r a d e n g a n n e g a r a l a i n , d a n m a s i n g - m a s i n g s k a l a d i d e f i n i s i k a n s e r t a d i t e t a p k a n o l e h m a s y a r a k a t s e s u a i d e n g a n t a t a n a n s o s i a l m a s y a r a k a t . K e a d i l a n d a l a m I s l a m m e m i l i k i i m p l i k a s i s e b a g a i b e r i k u t :
1) K e a d i l a n S o s i a l . I s l a m m e n g a n g g a p u m a t m a n u s i a s e b a g a i s u a t u k e l u a r g a . K a r e n a s e m u a a n g g o t a k e l u a r g a i n i m e m p u n y a i d e r a j a t y a n g s a m a d i h a d a p a n A l l a h . H u k u m A l l a h t i d a k m e m b e d a k a n k a y a d a n y a n g m i s k i n , d e m i k i a n j u g a t i d a k m e m b e d a k a n y a n g h i t a m d a n p u t i h . S e c a r a s o s i a l , n i l a i y a n g m e m b e d a k a n s a t u d e n g a n y a n g l a i n a d a l a h k e t a k w a a n , k e t u l u s a n h a t i , k e m a m p u a n d a n p e l a y a n a n p a d a m a n u s i a .
M u t h a h h a r i ( 2 0 0 7 : 5 3 ) , k a t a a d i l d i g u n a k a n d a l a m e m p a t h a l , y a i t u :
1) P e n g e r t i a n a d i l y a n g p e r t a m a a d a l a h k e a d a a n s e s u a t u y a n g s e i m b a n g , y a i t u s e g a l a s e s u a t u y a n g a d a d i d a l a m n y a h a r u s e k s i s d e n g a n k a d a r y a n g s e m e s t i n y a , b u k a n d e n g a n k a d a r y a n g s a m a .
2 ) P e n g e r t i a n a d i ! y a n g k e d u a a d a l a h p e r s a m a a n d a n p e n a f s i r a n t e r h a d a p p e m b e d a a p a p u n , y a i t u m e m e l i h a r a p e r s a m a a n k e t i k a h a k m e m i l i k i n y a s a m a .
3 ) P e n g e r t i a n k e t i g a t e n t a n g k e a d i l a n a d a l a h m e m e l i h a r a h a k - h a k i n d i v i d u d a n m e m b e r i k a n h a k k e p a d a s e t i a p o r a n g y a n g b e r h a k m e n e r i m a n y a , d a n k e z a l i m a n d e n g a n p e n g e r t i a n s e p e r t i i n i a d a l a h p e r u s a k a n d a n p e l a n g g a r a n t e r h a d a p h a k - h a k o r a n g l a i n .
4) P e n g e r t i a n k e a d i l a n y a n g k e e m p a t a d a l a h m e m e l i h a r a h a k a t a s b e r l a n j u t n y a e k s i s t e n s i , d a n t i d a k m e n c a g a h k e l a n j u t a n e k s i s t e n s i d a n p e r a l i h a n r a h m a t s e w a k t u t e r d a p a t b a n y a k k e m u n g k i n a n u n t u k e k s i s d a n m e l a k u k a n t r a n s f o r m a s i .
b. Nilai Keadilan dalam Akuntansi S y a n a h
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d i t e r a p k a n d a l a m k e g i a t a n e k o n o m i s e b a b d i s a n a s e l a l u d i t e m u k a n h a l -h a l y a n g a d i l d a n -h a l - -h a l y a n g t i d a k a d i l .
J i w a t a t a n a n e k o n o m i I s l a m a d a l a h k e s i n a m b u n g a n y a n g a d i l . K a l a u k a p i t a l i s m e m e m a y u n g i k a u m p e m i l i k m o d a l d a n s o s i a l i s m e m e m a y u n g i k a u m b u r u h , m a k a e k o n o m i I s l a m m e m a y u n g i k e d u a n y a , H a l i n i t e r l i h a t j e l a s p a d a s i k a p I s l a m t e r h a d a p h a k i n d i v i d u d a n m a s y a r a k a t . E k o n o m i
I s l a m t i d a k m e n z a l i m i m a s y a r a k a t k h u s u s n y a k a u m y a n g l e m a h s e b a g a i m a n a y a n g t e r j a d i d i m a s y a r a k a t k a p i t a l i s . I s l a m j u g a t i d a k m e n z a l i m i h a k i n d i v i d u , s e b a g a i m a n a y a n g d i l a k u k a n k a u m s o s i a l i s . I s l a m m e n g a k u i h a k i n d i v i d u d a n m a s y a r a k a t , j u g a m e m i n t a m e r e k a m e l a k s a n a k a n k e w a j i b a n m a s i n g - m a s i n g . D e n g a n d e m i k i a n , I s l a m m e n j a l a n k a n p e r a n a n n y a d e n g a n p e m e n u h a n k e a d i l a n s e r t a k e b i j a k s a n a a n .
S e l a n j u t n y a u n t u k m e n c i p t a k a n k e a d i l a n d a l a m k e g i a t a n e k o n o m i d i b u t u h k a n a k u n t a n s i s e b a g a i m e d i a p e n d e k a t a n d a n p e l a p o r a n t r a n s a k s i . T u j u a n p e n c a t a t a n d a l a m I s l a m a d a l a h u n t u k k e b e n a r a n , k e p a s t i a n , k e t e r b u k a a n , d a n k e a d i l a n . A n t a r a d u a a t a u b e b e r a p a p i h a k y a n g m e m p u n y a i h u b u n g a n m u ' a m a l a t . A k u n t a n s i h a r u s b i s a m e n j a m i n b a h w a i n f o r m a s i - i n f o r m a s i y a n g d i s u s u n d a n d i s a j i k a n h a r u s b e n a r - b e n a r b e b a s d a r i u n s u r p e n i p u a n d a n k e t i d a k a d i l a n , s e r t a b e b a s d a r i p e m i h a k a n k e p a d a k e p e n t i n g a n k e l o m p o k t e r t e n t u . I n f o r m a s i y a n g d i b e r i k a n h a r u s t r a n s p a r a n , t e r u j i , d a n d a p a t d i p e r t a n g g u n g j a w a b k a n d u n i a a k h i r a t .
Q o r d a w i Y u s u f , ( 2 0 0 9 : 1 8 3 ) . D a l a m k o n t e k s i n i , a k u n t a n j a n g a n h a n y a b e r h e n t i p a d a m a s a l a h p e r l a k u a n p e n d a p a t a n , p e n g a k u a n , p e l a p o r a n p e r s e d i a a n , p e m i l i h a n m e t o d e p e n y u s u t a n , p e r l a k u a a n p a d a p e m b a y a r a n d i m u k a , d a n s e b a g a i n y a . I s u p o k o k m e s t i d i j a d i k a n f o k u s p e r h a t i a n a d a l a h m a n a k a h m e t o d e
