Analisis Tingkat Kepatuhan Syariah Pada Bank Central Asia Syariah (BCAS)
DOI:
https://doi.org/10.21927/ijma.2023.4(2).283-295Keywords:
Kepatuhan Syariah, Bank Syariah, BCA SyariahAbstract
This study aims to determine the level of sharia compliance of Bank BCA Syariah through their level of compliance with disclosure obligations ranging from disclosure of duties and responsibilities of the Sharia Supervisory Board (DPS), Disclosure of Financing Products such as Mudharabah, Murabahah, Musyarakah, Ijarah, Istisna and disclosure in Virtue Fund (Qard) and Zakat funds. This research uses a descriptive qualitative approach. The results of this study indicate that overall BCA Syaraiah has fulfilled the principle of compliance based on the 2019 annual disclosure report. This is because the disclosure of the duties and functions of the BCA Syariah Supervisory Board has been presented in accordance with applicable laws and regulations. In addition, the components of the disclosure of Islamic bank financing products as a whole are quite good by meeting the disclosure standards in accordance with the Sharia Banking Accounting Guidelines, but there are only a few disclosure components that have not been completed, especially in the disclosure report of Qard funds, Zakat and Istisna financing.References
Ajili, H., & Bouri, A. (2017). Comparative study between IFRS and AAOIFI disclosure compliance: Evidence from Islamic banks in Gulf Co-operation Council countries. Journal of Financial Reporting and Accounting, 15(3), 269–292. https://doi.org/10.1108/JFRA-03-2016-0023
Asrori. (2014). Implementasi Islamic Corporate Governance Dan Implikasinya terhadap Kinerja Bank Syariah. Jurnal Dinamika Akuntansi. Vol.06.1. 90-102.
Bank Indonesia. 2009. Peraturan Bank Indonesia Nomor 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha Syariah
Chapra, M. Umer and Habib Ahmed. (2002). Corporate Governance in Islamic Financial Institutions. Islamic Research and Training Institute/Islamic Development Bank. Jeddah. Occasional Paper No. 6,
Demir, V,. Bahadir, O. (2014). An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey. Accounting and Management Information Systems. Vol. 13, 01. 4-34.
Djuwita, D., Setiowati, N. E., & Kulsum, U. (t.t.). The Influence of Sharia Compliance and Islamic Corporate Governance on Financial Performance of Sharia Commercial Bank. 16.
Dhani, Gunawan Idat. 2002. Trend Bank Syariah: Penurunan Terhadap Kepatuhan Prinsip Syariah, Media Akuntansi, Edisi 33 Mei 2002
Hussainey, S. E.-H. K. (t.t.). Determinants of compliance with AAOIFI standards by Islamic banks. 23.
Kasim, S. R., & Bukido, R. (2018). Urgensi Hukum Kepatuhan Syariah Dalam Perbankan Syariah Di Indonesia. Potret Pemikiran, 22(2). https://doi.org/10.30984/pp.v22i2.781
Listiana, L. (2016). Analisis tingkat kepatuhan perbankan syariah terhadap pengungkapan menurut ketentuan syariah. Tesis Universitas Indonesia.
Mardian, S. (2019). Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah. Jurnal Akuntansi Dan Keuangan Islam, 3(1), 57 – 68. https://doi.org/10.35836/jakis.v3i1.41
Mulazid, A. S. (2016). Pelaksanaan Sharia Compliance Pada Bank Syariah (Studi Kasus Pada Bank Syariah Mandiri, Jakarta). MADANIA. 20(1), 18.
Nurhisam, L. (2016). Kepatuhan Syariah (Sharia Compliance) dalam Industri Keuangan Syariah. Jurnal Hukum IUS QUIA IUSTUM. 23(1). 77–96. https://doi.org/10.20885/iustum.vol23.iss1.art5
PAPSI. 2013. Pelaksanaan Pedoman Akuntansi Perbankan Syari’ah Indonesia.
Segarawasesa, F. S., & Kusuma, H. (2018). Analisis Tingkat Kepatuhan Syariah Pada Bank Syariah Di Indonesia. Prosiding Seminar Nasional Pendidikan Ekonomi 2018. 10.
Sellami, Y. M., & Tahari, M. (2017). Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks. Journal of Applied Accounting Research. 18(1), 137 – 159. https://doi.org/10.1108/JAAR-01-2015-0005
Sutedi, Adrian. (2009). Perbakan Syariah, Tinjauan dan Beberapa Segi Hukum. Jakarta: Ghalia Indonesia
Trisasmita, R. (2018). Faktor-Faktor Yang Mempengaruhi Islamic Governance Perbankan Syariah Di Indonesia. Jurnal Ekonomi Syariah dan Filantropi Islam. 2(1) 81-91.
Undang-Undang No. 21 Tahun 2008, Tentang Perbankan Syariah, Pasal 1 butir
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication 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.
2. 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.
3. 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).
