MUHASABAH BANK SYARIAH DALAM PENERAPAN PRINSIP BAGI HASIL
Keywords:
bank syariah, bagi hasil, prinsip syariah
Abstract
Bank syariah telah tumbuh dengan cepat. Namun demikian, perkembangan tersebut rupanya tidak diiringi dengan kepatuhan pada prinsip syariah yaitu penerapan prinsip bagi hasil. Padahal, prinsip bagi hasil merupakan salah satu pembeda utama antara bank syariah dan bank konvensional. Untuk itu, perlu berbagai upaya untuk mengembalikan bank syariah ke “jalur yang benar” supaya apa yang sudah dicapai oleh bank syariah tidak semata berdimensi duniawi, secara ukhrawi. Upaya tersebut dipilah menjadi dua, yaitu dari internal dan dari eksternal yang meliputi pemerintah, masyarakat, akademisi, dan alim ulama.
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References
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Usman, A., dan Khan, M. K. 2012. “Evaluating the Financial Performance of Islamic and Conventional Banks of Pakistan: A Comparative Analysis”. International Journal of Business & Social Science. Vol. 3 No. 7, hal 253-257.
Vinnicombe, T. 2010. “AAOIFI reporting standards: Measuring compliance”. Advances in Accounting, incorporating Advances in International Accounting, 26, hal 11-35
Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah
Yasin, N. 2009. Hukum Ekonomi Islam. UIN Malang Press. Malang.
Ahmad, A. 2010. “Application of Non-Financial Measures for Assessment of Performance of Islamic Banks in Pakistan”. Interdisciplinary Journal of Contemporary
Research in Business. Vol. 2 No. 7, hal 173-181.
Ahmed, H. 2002. “A Microeconomic Model of An Islamic Bank” Jeddh: Islamic Research And Training Institute - Islamic Development Bank. Vol 59, No 1, hal 40-85.
Antonio, M. S. 2001. Bank Syariah dari Teori ke Praktik. Gema Insani Press. Jakarta
Al-Farisi, A. S., dan Hendrawan, R. 2012. “Effect of Capital Structure on Banks Performance: A Profit Efficiency Approach Islamic and Conventional Banks Case in Indonesia”. International Research Journal of Finance & Economics. 86, hal 6-19.
Awan, H. M., dan Bukhari, K. S. 2011. “Customer’s criteria for selecting an Islamic bank: evidence from Pakistan”. Journal of Islamic Marketing. Vol 2 No. 1, hal 15-31.
Dar, H. A., dan Presley, J. R. 2000. Lack of Profit Loss Sharing in Islamic Banking; Management and Control Imbalances. Centre for International, Financial and Economics Research Loughborough University. Loughborough. UK.
Djohar. 2006. Pengembangan Pendidikan Nasional Menyongsong Masa Depan. Grafika Indah. Yogyakarta.
Bank Indonesia. 2004. Peraturan Bank Indonesia No. 6/10/PBI/2004 tentang Sistem Penilaian Tingkat Kesehatan Bank Umum
Bank Indonesia. 2004. Surat Edaran Bank Indonesia No. 6/23/DPNP/2004
Bank Indonesia. 2008. PBI No. 21 Tahun 2008 tentang penilaian tingkat kesehatan bank syariah
Bank Indonesia. 2009. Peraturan Bank Indonesia (PBI) Nomor 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah dan Unit Usaha Syariah
Bank Indonesia. 2011. Outlook Perbankan Syariah 2012. Jakarta
Bank Indonesia. 2012. Outlook Perbankan Syariah 2013. Jakarta
Chong, B. S., dan Liu, M.-H. 2009. “Islamic banking: Interest-free or interestbased?”. Pasific-Basin Finance Journal. 17, hal 20-41.
Hasan, M.A. 2003. Berbagai Macam Transaksi dalam Islam (Fiqh Muamalat). Jakarta. PT Raja Grafindo Persada
Hoggson, N. F. 1926. Banking Through the Ages. New York. Dodd, Mead & Company
Ismal, R. 2011. “Depositors’ withdrawal behavior in Islamic banking: case of Indonesia”. Humanomics Vol. 27 No.1, hal 17-38.
Ismal, R.2012. “Formulating withdrawal risk and bankruptcy risk in Islamic banking”. International Journal of Islamic and Middle Eastern Finance and Management. Vol. 5 No.1,hal 16-33.
Ika, S. R., dan Abdullah, N. 2011. “A Comparative Study of Financial Performance of Islamic Banks and Conventional Banks in Indonesia”. International Journal of Business & Social Science. Vol. 2 No.15, hal 199-207
Iqbal, M. 1998. Challenges Facing Islamic Banking. Edisi 1. Islamic Research And Training Institute - Islamic Development Bank
Khan, M. M., dan Bhatti, M. I. 2008. “Development in Islamic banking: a financial risk-allocation approach”. The Journal of Risk Finance, Vol. 9 No.1, hal 13-27.
Khan, F. 2010. “How ‘Islamic’ is Islamic Banking?”. Journal of Economic Behavior & Organization. 2, hal 76-97
Kurniawati. 2008. Masalah Keagenan (Agency Problem) dalam Kontrak Mudharabah di Bank Syariah. Tesis tidak dipublikasikan. Universitas Indonesia Program Pascasarjana
Kouser, R., dan Saba, I. 2012. “Gauging the Financial Performance of Banking Sector using CAMEL Model: Comparison of Conventional, Mixed and Pure Islamic
Banks in Pakistan”. International Research Journal of Finance & Economics. 82, hal 67-88.
Markum, M. E. 2007. Pendidikan Tinggi dalam Perspektif Sejarah dan Perkembangannya di Indonesia. Jakarta. Penerbit Universitas Indonesia.
Muhammad. 2005. Pengantar Akuntansi Syari'ah (edisi 2 ). Jakarta. Salemba Empat.
Pepinsky, T. B. 2012. “Development, Social Change, and Islamic Finance in Contemporary Indonesia”. World Development. 14, hal 11-23
Presley, J. R dan Dar, H. A. 2000. “Lack of Profit Loss Sharing in Islamic Banking: Management and Control Imbalances”. Economic Research Paper. No. 00/24, summer, Loughborough University
Sabiq, S. 1994. Fiqih Sunnah. Pena Publishing. Jakarta.
Salman, K. R. 2012. Akuntansi Perbankan Syariah Berbasis PSAK Syariah. Akademia Permata. Padang.
Sehrish, S., Saleem, F., Yasir, M., Shehzad, F., dan Ahmed, K. 2012. “Financial Performance Analysis of Islamic Banks and Conventional Banks in Pakistan: A Comparative Study”. Interdisciplinary Journal of Contemporary Research in Business. Vol 4 No. 5, hal 186-200.
Timberg, T. A. 2003. Islamic Banking and Its Potential Impact, Paving the Way Forward for Rural Finance An International Conference on Best Practices Risk Management : Islamic Financial Policies. World Council of Credit Unions, Inc.
Triyuwono, I. 2011. “Angels: Sistem Penilaian Tingkat Kesehatan Bank Syariah”. Jurnal Akuntansi Multiparadigma. Vol. 2 No.1, hal 21 - 43.
Usman, A., dan Khan, M. K. 2012. “Evaluating the Financial Performance of Islamic and Conventional Banks of Pakistan: A Comparative Analysis”. International Journal of Business & Social Science. Vol. 3 No. 7, hal 253-257.
Vinnicombe, T. 2010. “AAOIFI reporting standards: Measuring compliance”. Advances in Accounting, incorporating Advances in International Accounting, 26, hal 11-35
Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah
Yasin, N. 2009. Hukum Ekonomi Islam. UIN Malang Press. Malang.
Published
2019-05-01
How to Cite
Yuliana, R. (2019). MUHASABAH BANK SYARIAH DALAM PENERAPAN PRINSIP BAGI HASIL. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 1(1), 51-61. https://doi.org/10.34202/imanensi.1.1.2013.51-61
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Articles
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