Dhiba, Sintia Farach (2017) Implikasi Implementasi Perataan Penghasilan Dana Pihak Ketiga Terhadap Akad Mudharabah Pada Perbankan Syariah Di Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memahami dampak implementasi praktik perataan penghasilan dana pihak ketiga terhadap substansi akad mudharabah dan perlakuan akuntansi mudharabah. Jenis penelitian ini adalah kualitatif, dengan menggunakan pendekatan deskriptif. Data penelitian dikumpulkan melalui wawancara, kuisioner terbuka, dan studi literatur. Penelitian ini menghasilkan gambaran praktik perataan penghasilan dana pihak ketiga (DPK) yang bervariasi akibat tidak adanya panduan pelaksanaan dari otoritas yang berwenang. Bank syariah menggunakan metode perataan penghasilan DPK tanpa cadangan dan menggunakan cadangan jika imbal hasil berada di bawah proyeksi. Model perataan penghasilan menggunakan cadangan dalam praktik berbeda karakteristik dengan fatwa no. 87. Secara substansi akad mudharabah, praktik ini akan berisiko terjadinya riba nasiah akibat imbal hasil didistribusikan tanpa memperlihatkan hasil yang nyata sehingga melanggar fatwa DSN MUI no. 3, 7, dan 8. Hal ini akan berdampak pada perlakuan akuntansi mudharabah yang menjadi tidak memenuhi karakteristik PSAK no. 105, sehingga dapat dipersamakan dengan deposito konvensional. Pengakuan penerimaan deposito nasabah menjadi tidak dapat diakui sebagai dana syirkah temporer, tetapi diakui sebagai liabilitas. Akun beban bagi hasil mudharabah yang menggunakan praktik perataan penghasilan DPK adalah tambahan atas utang-piutang, bukan bagi hasil yang sesuai dengan hasil nyata.
English Abstract
This study aims to identify the impact of profit payout smoothing to investment account holder on the substance and the accounting treatment of mudharabah contract. This descriptive qualitative study employs primary and secondary data that are collected through interviews, open-ended questionnaires, and literature studies. This study finds that the profit payout smoothing is varied due to the absence of guidance from the authority. Islamic banks use profit payout smoothing with reserve. However, they use the smoothing without reserve when the profit payout is below the projected result. The smoothing that uses reserve, in its practice, is characteristically different from fatwa number 87. Based on the substance of mudharabah contract, this smoothing practice is potential to become riba al-nasi’ah because the profit payout is distributed without considering the real condition, so it can leads to violation to the fatwa of National Sharia Board of Indonesian Ulema Council number 3, 7, and 87. Accordingly, the mudharabah accounting treatment fails to fulfill the characteristic of PSAK 105, making it similar to conventional deposits. The recognition of mudharabah contract initiation cannot be recognized as temporary syirkah fund but as a liability instead. The mudharabah sharing expense in the profit payout smoothing practice is similar to an addition to unjust gains from repayment of loan, not a profit loss sharing.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/831/051802828 |
| Uncontrolled Keywords: | Perataan Penghasilan DPK, Mudharabah, Deposito Mudharabah |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.1 Banks |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 04 Apr 2018 07:39 |
| Last Modified: | 02 Nov 2021 05:42 |
| URI: | http://repository.ub.ac.id/id/eprint/9182 |
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