PENERAPAN SHARIA COMPLIANCE SEBAGAI PRINSIP SHARIA GOVERNANCE PADA BANK MUAMALAT INDONESIA Tbk. CABANG MAKASSAR
Journal Title: AL-Mashrafiyah: Jurnal Ekonomi, Keuangan dan Perbankan Syariah - Year 2019, Vol 3, Issue 1
Abstract
This research article reviews the application of sharia principles in this case sharia compliance to the Bank Muamalat Indonesia Tbk Makassar Branch, related to the preparation of financial statements. The research is a qualitative research, with paradigm interpretive and hermeneutic-critical approach that is adhering to the critical concept in Islam that according to Al-Madkhali. The result of analysis showed that the application of the overall principles of sharia will realize a financial statement with the presentation of earnings that are not only in favor of the bank alone or is material but also have the value of spiritual, besides charity-oriented balancing character egoistic and alturistik, character materialistic and spiritualistic and qualitative and quantitative characters on the financial statements and this study also shows that the time value of money, historical cost, accrual basic and substance over form is not in accordance with Islamic principles / values of Islam. The implication of this study is raising awareness for the regulator to determine the accounting standards of sharia in particular the basic concepts of accounting in accordance with the values of sharia.
Authors and Affiliations
Angriani Angriani
Keywords
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