Dana Non-Halal pada Bank Umum Syariah: Telaah Berbagai Sudut Pandang

Liana Dewi; Pupun Saepul Rohman; Atep Firmansyah; Rijalul Khaer; Fertika Puspita Dewi

doi:10.38204/ekobima.v2i2.2138

Liana Dewi Universitas Mayasari Bakti
Pupun Saepul Rohman Universitas Mayasari Bakti
Atep Firmansyah Universitas Mayasari Bakti
Rijalul Khaer
Fertika Puspita Dewi Universitas Mayasari Bakti

DOI: https://doi.org/10.38204/ekobima.v2i2.2138

Keywords: Non-halal funds, Islamic banks, Islamic financial institutions, literature review

Abstract

The dualism of the banking system in Indonesia led to the formation of conventional banks and sharia banks. Historically, banks with conventional systems have been around longer than sharia banks. This opens up the possibility of transactions between conventional banks and Islamic banks. Interest income is often obtained by Islamic banks from transactions with conventional banks. Islamic banks recognize interest income from conventional banks into non-halal funds so that special treatment is required in their allocation in accordance with Islamic law. There are several differences of opinion regarding the allocation of non-halal funds by Islamic banks in various related research results. This research aims to gain an understanding regarding the allocation of non-halal funds based on various points of view from research results. The method used in this research is Literature Review. The source article used is a scientific article that discusses the handling of non-halal funds and was published from 2010 to 2024. The research results show that the allocation of non-halal funds practiced by banks and sharia financial institutions is currently in accordance with Islamic law, but a small portion still gives the opposite result.

Downloads

Download data is not yet available.

References

Ambarwati, D. (2021) ‘Impact of Fatwa Upon Bank Interest Ban on the Development of Islamic Banking in Indonesia’, Mizani: Wacana Hukum, Ekonomi dan Keagamaan, 8(2), pp. 235–242.
Ayub, S.I., Akhtar, J. and Rehman, K. ur (2020) ‘Principles Of Prohibited Trades In The Light Of Islamic Law : An Analytical Study’, Ilkogretim Online-Elementary Education Online, 19(4), pp. 5803–5816. Available at: https://doi.org/10.17051/ilkonline.2020.04.764985.
Dewi, L. (2024) ‘Development of an Index for Measuring Islamic Bank CSR Disclosures in Indonesia’, el-Jizya : Jurnal Ekonomi Islam, 12(1), pp. 53–68. Available at: https://doi.org/10.24090/ej.v12i1.8196.
Faruq, M. (2021) ‘Islamic Banking Sharia Compliance on Currency Transactions’, Jurnal Suara Hukum, 3(2), pp. 407–426.
Firmansyah, F. et al. (2022) ‘Views on the Utilization of Non-Halal Assets’, Review of Islamic Economics and Finance, 5(1), pp. 1–12.
Hartanto, R., Pramono, I.P. and Purnamasari, P. (2019) ‘Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia : Sumber Dan Penggunaannya’, Falah: Jurnal Ekonomi Syariah, 4(2), pp. 159–171.
Hasibuan, M.Z., Siregar, S. and Sugianto (2022) ‘Analysis of Sources of Funds for Indonesian Islamic Banks’, International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, 2(1), pp. 9–12. Available at: https://doi.org/10.54443/ijebas.v2i1.136.
Ibrahim, B.H. et al. (2019) ‘Dealing with Unlawful Sources of Funds Among Islamic Banks in Malaysia: The Practitioners Perspective’, Islamic Law and Practice in Malaysia, 2(Wealth and Consumer Protection), pp. 15–23.
Imam, P. and Kpodar, K. (2010) Islamic Banking : How Has it Diffused ?
Mutia, E., Jannah, R. and Rahmawaty (2018) ‘Islamicity Performance Index of Islamic Banking in Indonesia’, Advances in Social Science, Edication and Humanities Research, 292(Agc), pp. 424–436.
Naomy, N.H. (2019) The Roles of Islamic Banking in the Prevention of Money Laundering. Yogyakarta.
Rahman, A.A. and Bukair, A.A. (2013a) ‘The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries’, Asian Journal of Business and Accounting, 6(2), pp. 65–105.
Rahman, A.A. and Bukair, A.A. (2013b) ‘The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries’, Asian Journal of Business and Accounting, 6(2), pp. 65–104.
Rusli, A., AP, S.A.A. and Patra, I.K. (2020) ‘Analysis of Management and Utilization of Non-Halal Funds’, Contingency: Scientific Journal of Management2, 8(2), pp. 314–324.
Saleem, M.Y. (2013) Islamic Commercial Law.
Sholihah, R.A. (2019) ‘Penyajian dan Pengungkapan Dana Non Halal pada Laporan Keuangan Baznas Kota Yogyakarta’, Jurnal Dinamika Ekonomi dan Bisnis, 16(2), pp. 1–12.
Suandi, A.B. (2013) ‘Islamic Accounting in Indonesia : A Review from Current Global Situation’, Islamic Accounting in Indonesia: A Review from Current Global Situation, pp. 241–264.
Uluyol, B. and Abdullah, A. (2016) ‘Prohibited Elements in Islamic Financial Transactions : A Comprehensive Review’, Journal of Islamic Thought and Civilization of The International Islamic University Malaysia [Preprint], (Islamic Banking and Finance).
Widagdo, A.K. and Ika, S.R. (2008) ‘The Interest Prohibition and Financial Performance of Islamic Banks : Indonesian Evidence’, International Business Research, 1(3), pp. 98–109.