ANNURRIA, WANTI (2022) STUDI ETNOMETODOLOGI: PENERAPAN AKUNTANSI HYBRID CONTRACT PADA PEMBIAYAAN DI PT BANK SYARIAH INDONESIA. Tesis thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.
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Abstract
ABSTRAK Penelitian ini bertujuan mengungkap lebih dalam penerapan akuntansi hybrid contract pada produk pembiayaan di PT Bank Syariah Indonesia Tbk. Penelitian ini penting untuk dilakukan mengingat pada tahun 2016 PSAK 59 mengenai Akuntansi Perbankan Syariah dicabut bersama dengan dikeluarkannya PSAK 101 mengenai Penyajian Laporan Keuangan Syariah, yang kemudian direvisi serta diatur pada PSAK 101-112 yang terbit setelahnya. Sampai saat ini masih belum diatur SAK Syariah terkait transaksi dengan akad Kafalah, Wakalah, dan Hiwalah. Sumber data utama pada penelitian ini berupa data primer dari hasil observasi langsung dan wawancara mendalam yang dilakukan dengan para narasumber (informan) penelitian. Metode etnometodologi merupakan bentuk metode penelitian kualitatif dengan pendekatan paradigma interpretiv untuk menghasilkan suatu analisis indeksikalitas dan refleksifitas penelitian, serta akuntabilitas yang merupakan kesimpulan dalam penelitian ini. Hasil penelitian ini menjelaskan bahwa secara indeksikalitas (1)Hybrid contract diungkapkan dapat memberi kemudahan, aplicable, dan flexible pada bisnis bank syariah. (2)Produk pembiayaan hybrid contract diungkapkan telah berjalan sesuai dengan fatwa DSN-MUI dan dikawal ketat implementasinya oleh DPS. (3)Penerapan akuntansi hybrid contract diungkapkan telah berjalan sesuai SAK syariah dan praktik yang lazim berlaku pada perbankan syariah lain. Sedangkan secara analisis refleksifitas terungkap bahwa (1)Hybrid contract merupakan inovasi bagi perkembangan bisnis bank syariah. (2)Kepatuhan terhadap aspek syariah dianggap sebagai hal yang penting pada implementasi produk pembiayaan hybrid contract. (3)Penerapan akuntansi hybrid contract berjalan secara konsisten dan realistis. Analisis akuntabilitas mengungkap bahwa penerapan akuntansi multi akad (hybrid contract) di PT Bank Syariah Indonesia Tbk. diungkapkan sebagai suatu bentuk inovasi yang berjalan berlandaskan pada prinsip-prinsip syariah secara konsisten dan realistis. ABSTRACT This research aims to reveal more in the application of hybrid contract accounting on financing products at PT Bank Syariah Indonesia Tbk. This research is important to do considering that in 2016 PSAK 59 about Islamic Banking Accounting was revoked along with the issuance of PSAK 101 about the Presentation of Islamic Financial Statements, which was later revised and regulated in PSAK 101-112 which was published afterwards. Until now, Sharia SAK has not been regulated the transactions with Kafalah, Wakalah, and Hawalah contracts. The main data sources in this study are primary data from direct observations and in-depth interviews conducted with research informants. The ethnomethodology method is a form of qualitative research method with an interpretive paradigm approach to produce an analysis of indexicality and reflexivity of research, as well as accountability which is the conclusion in this study. The results of this study explain that indexicality (1) Hybrid contract is disclosed to provide convenience, aplicable, and flexible in Islamic bank business. (2) The hybrid contract financing product is disclosed to have run in accordance with the DSN-MUI fatwa and its implementation is closely monitored by the DPS. (3) The implementation of hybrid contract accounting is disclosed to have been carried out in accordance with sharia SAK and the usual practices applicable to other sharia banking. While the reflexivity analysis revealed that (1) Hybrid contract is an innovation for the development of Islamic banking business. (2) Compliance with sharia aspects is considered important in the implementation of hybrid contract financing products. (3) The implementation of hybrid contract accounting runs consistently and realistically. Accountability analysis reveals that the application of hybrid contract accounting at PT Bank Syariah Indonesia Tbk. expressed as a form of innovation that runs based on sharia principles consistently and realistically.
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | WANTI ANNURRIA | ||||||||||||
| Date Deposited: | 04 Jan 2023 05:56 | ||||||||||||
| Last Modified: | 04 Jan 2023 05:56 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9301 |
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