ABSTRACT
N a m e : Saparuddin
Student Number : 94312050325/EKSYA
Title : “INDONESIAN ISLAMIC ACCOUNTING
STANDARD(An analysis for the implementation of the Profit Sharing Method)”
This research aims to deeply analyze, how the profit sharing method (1) is stipulated in the Islamic Accounting Standard, whether it complies with the DSN-MUI’sVerdicts, and how the implementation of such profit sharing principles in Islamic bank?.(2) What are factors leading to inconcistency in its implementation? (3) What are the solution for the inconcistency ?.
This is a qualitative and inductive research, based on empirical data of the implementation of islamic accounting in islamic banking. This research is clasified as anevaluation research whichtakes islamic banking as its unit analysis. The research population captures all of islamic banks in Indonesiaby taking samples or research subjects as many as 7 (seven) islamic banks based in the city of Medan and Deli Serdang. The sourcesof data are from the library and field research. The methode of analysis isa descriftive comparative method, comparing between Verdicts of DSN-MUI, PSAK, PBI and the accounting practices in Islamic banking.
The results showed that (1) The profit sharing principles have been in line with PSAK and the Verdicts of DSN-MUI, but there are some inconcistency in its implementation in Islamic Banking. However some practices are inconsistents with the principles of profit sharing, mainly (a) The application of the cash basis in the distribution of the proceeds to a third party (savers and depositors) does not equally apply to the distribution of the proceeds to shareholders and corporate tax (b) There is still recognition on revenue sharing to be distributedbased on an accrual basis notbased on a realized income reported by Mudharib (c) accounting practices tend to follow conventional ones, namely the desire to earn fix or certainty, both in the distribution of funds and the receipt of funds.
Among factors caused inconsistency is because of Islamic banks in Indonesia adopt Malaysian Islamic banking practice. While the needs to maintain high growth, bankstrie to maximize the collection of funds by using attractivemarketing to customers. This study recommends the need to revise the Verdicts of DSN-MUI to implement a cash basis in all forms of profit distribution or by applying the principle of accrual basis. Moreover, Islamic banks need to realize the spirit of the establishment of Islamic banks by the founding fathers, namely“ the spirit of profit sharing” for benefit the ummah (maslahah).
قاقحتسإا ساسأ
.
ج
)
يفيهيفةبغرلانأى عم يأيوبرلاك بلا طم ىلإ جتم ةباسحا قيبطت
لخدلا ميلست
تباثلا
لا ا ميلست امإو لا ا عيزوت ي امإ
.
لقن ايسينودنإ ي يماسإا ك بلانأي ةمواد ا ذهمدع إببستيتلا عفاودلا م
ايزيلام ةيماسإا كو بلا نمكو بلامظن
.
ةلواحمىلإببستىتلايلاعوم ةمادإ عفادلا ةوق إةفاضإ
نيرخدمللةتباثلاحابرأاةمسقطم ع اومأا مردقركأقيقحتلكو بلا
.
ةمهم ثحبلا اذهحرقا
ساسأاقبطتيل يسينودإا ءاملعلا سل ةي طولا ةعيرشلا ة ىواتف ديدج
يدق لا
عيم
قاقحتسإا ساسأ قيبطتب لدبي وأ حابرإا ةمسق تاعيزوت
.
ك بلاو
ك بلا سيسأتدصقم نأيعولاكيعينأدبايماسإا
ةحلص ا فد حابرأاةمسقكو بوهسسؤ ابأا ميماسإا
.
ثحبلا تاملك
:
ة ىواتف ،حابرأا ةمسق ،يماسإا ك بلا ، ودلا ةبساحا رايعم
ABSTRAK
N a m a : Saparuddin
N I M : 94312050325/EKSYA
Judul : “STANDAR AKUNTANSI BANK SYARIAH DI
INDONESIA
(AnalisisTerhadapKonsistensiPenerapanPrinsipBagi Hasil)”
Penelitian ini bertujuan untuk menganalisis secara mendalam, (1) Bagaimana prinsip bagi hasil diatur di dalam PSAK ?, apakah sejalan dengan Fatwa DSN serta bagaimana aplikasi prinsip bagi hasil di Bank Syariah ?.(2) Faktor-faktor apa yang menyebabkan adanya inkosistensi penerapannya di Bank Syariah ? (3) Bagaimana pemecahan yang ditawarkan atas inkonsistensi yang terjadi ?.
Penelitian ini adalah penelitian kualitatif, induktif didasarkan data empirik tentang penerapan akuntansi di Perbankan Syariah. Penelitian ini tergolong evaluation researchdengan unit analisis Bank Syariah. Populasi penelitian adalah seluruh bank syariah di Indonesia dengan mengambil Sampel atau subjek penelitian sebanyak 7 (tujuh) bank syariah yang berkantor di Kota Medan dan Kabupaten Deli Serdang. Sumber data penelitian diperolehkepustakaan (library research) dan lapangan (field research). Metode analisis dilakukan dengan metode komparatif deskrifitif, membandingkan kesesuaian antara Fatwa DSN-MUI, PSAK, PBI dan penerapan praktek akuntansi di Bank Syariah.
Hasil penelitian menunjukkan bahwa (1) Prinsip bagi hasil yang diatur di dalam PSAK telah sesuai dengan Fatwa DSN-MUI. Namun pada aplikasinya di Perbankan Syariah, masih terdapat praktek yang tidak konsisten dengan prinsip bagi hasil itu, diantaranya (a) Penerapan basis kas dalam pendistribusian bagi hasil kepada pihak ketiga (penabung dan deposan) tidak berlaku sama untuk pendistribusian bagi hasil kepada pemegang saham dan pembayaran pajak badan (b) Masih terdapat pencatatan pengakuan pendapatan untuk distribusi bagi hasil yang tidak didasarkan pada realisasi pendapatan yang dilaporkan mudharib, tetapi berbasis akrual (c) Praktek akuntansi cenderung mengikuti pola konvensional, yaitu keinginan memperoleh pendapatan (fix/certainty), baik dalam penyaluran dana maupun dalam penerimaan dana.
