Tubarad, Chara Pratami Tidespania (2017) PENDISTRIBUSIAN LABA AKUNTANSI SYARIAH DALAM MENGHITUNG ZAKAT PADA PERBANKAN SYARIAH. Jurnal Akuntansi dan Keuangan, 22 (1). pp. 49-66. ISSN 1410-1831

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Abstract

Since the enactment of Law No.21/2008 concerning Sharia Banking, the dual banking system that is conventional banking system and sharia banking system is now getting stronger in its application in Indonesia due to legal certainty for the customers and making sharia banking as the legal basis which clearly seen from the institutional side and operational systems. In Islamic economics has been regulated on the distribution of business results (net profit) companies to the parties concerned. This distribution has been governed by Islamic laws relating to the issue of ownership, the acquisition of property, the management of property, the development of property, currency, sale and purchase and distribution of wealth also concerning the rights and obligations of parties related to the company. Rules to pay zakat and ban usury has been supported by the system of cooperation on Islamic banking products based on profit sharing pattern that is mudharabah or musyarakah, Law no. 39 of 1999 on the Management of Zakah which allows BAZ / LAZ to cooperate with the banks in the withdrawal of zakat from the customers is very big in encouraging the implementation of zakat. Some sharia banks have registered themselves with LAZ and compared to other BAZ / LAZ, zalcat management by sharia banking seems superior to the availability of adequate supporting facilities and infrastructure, managerial and administrative capabilities of relatively better managers, and the presence of special services for the financing of weak economic communities in the form of al-qard hasan financing from zakat funds managed by sharia banks. Distribution of profit for zakat is paid greater than zakat that should be issued, but there are also banks paying zakat is smaller than that should be due to zakat distribution is not maximal, there are even Islamic banks that do not issue zakat because it is not listed in the financial statements are also not has a report on the distribution of zakat only channeling zakat from an external party of the bank.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Chara Pratami Tidespania Tubarad
Date Deposited: 16 Nov 2017 03:39
Last Modified: 16 Nov 2017 03:39
URI: http://repository.lppm.unila.ac.id/id/eprint/5069

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