Hutang Pendapatan Bunga (?):Sebuah Kajian Interaksionisme Simbolik

Oktavendi, Tri Wahyu (2017) Hutang Pendapatan Bunga (?):Sebuah Kajian Interaksionisme Simbolik. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami bagaimana makna pendapatan bunga bank dan perlakuan akuntansi pendapatan bunga bank menurut manajer PT CTU. Metode penelitian yang digunakan adalah interaksionisme simbolik. Melalui lima orang informan yang memiliki posisi di PT CTU, peneliti menemukan dualitas makna yang saling bertentangan. Dualitas makna tersebut ialah (1) pendapatan bunga bank sebagai pendapatan non-ribawi dan (2) pendapatan bunga bank sebagai pendapatan ribawi. Makna pendapatan bunga bank sebagai pendapatan non-ribawi selaras dengan konsep akuntansi konvensional. Di sisi lain, makna pendapatan bunga bank sebagai pendapatan ribawi lebih mengarah ke konsep syariah. Pada makna tersebut pendapatan bunga bank menjadi sebuah kewajiban perusahaan untuk digunakan dalam area sosial. Makna yang mendominasi dalam pertentangan tersebut ialah bunga bank sebagai pendapatan ribawi dikarenakan adanya kekuatan shareholder. Makna yang dominan tersebut menjadi dasar dimunculkannya perlakuan akuntansi hutang pendapatan bunga.

English Abstract

The aim of this research is to understand the meaning of bank interest income and accounting treatment of bank interest according to the manager of PT CTU. This research uses symbolic interactionism approach. Through five informants from PT CTU, it was found that there is a duality of meaning which contradict each other. The duality of the meaning is, first, bank interest is a non-ribawi income and, second, it is a ribawi income. The meaning of bank interest income as a nonribawi income syncrone with conventional accounting concepts. On the other hand, the meaning of bank interest income as a ribawi income leads more to the concept of sharia. In that sense bank interest income becomes an obligation of the company to be used in the social area. The dominant meaning in the contradiction is bank interest as a ribawi income due to the power of shareholders. This meaning is the foundation of accounting treatment of the interest income debt.

Item Type: Thesis (Magister)
Identification Number: TES/332.8/OKT/h/2017/041712087
Uncontrolled Keywords: INTEREST RATES, INTEREST, BANKS AND BANKING, SYMBOLIC INTERACTIONSM
Subjects: 300 Social sciences > 332 Financial economics > 332.8 Interest
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 10 Apr 2018 01:54
Last Modified: 25 Nov 2021 07:22
URI: http://repository.ub.ac.id/id/eprint/9304
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