Analisa Instrumen Keuangan Perbankan Syariah Studi Kasus PT Bank Tabungan Negara. Tbk
Abstract
Islamic financial institutions use an accounting system that is different from conventional accounting. The basis of sharia banking accounting follows the principles of Islamic economics which include the prohibition of interest or what is often called usury (including other usurious practices), then the prohibition of investment in businesses that are considered haram, as well as encouraging fair wealth and economic growth.
References
Afrida, F. (2021). Analisis Perlakuan Akuntansi Terhadap Jual Beli Murabahah Berdasarkan Psak 102 Pada
Bank Bri Syariah Cabang Tanjung Karang Lampung. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(2), 113. https://doi.org/10.31000/competitive.v5i2.4311
Bonita, S. D., & Anwar, A. Z. (2018). Implementasi Syariah Compliance pada Akad Murabahah dan Ijarah (Studi Kasus Pada KSPPS BMT Fastabiq Jepara). JESI (Jurnal Ekonomi Syariah Indonesia), 7(2),
https://doi.org/10.21927/jesi.2017.7(2).90-99
Budianto, E. W. H., & Dewi, N. D. T. (2022). Research Mapping of Musyarakah Contracts in Islamic
Financial Institutions: VOSviewer Bibliometric Study and Literature Review. Maliki Islamic Economics Journal, 2(2), 76–94. https://doi.org/10.18860/miec.v2i2.17199
Kaswinata, Asmuni, & Anggraini, T. (2023). Problematika Penerapan Kontrak Mudharabah pada
Pembiayaan di Perbankan Syariah. Jurnal Tabarru’: Islamic Banking and Finance, 6(1), 2017–2016.
PT Bank Tabungan Negara (Persero) Tbk. (2020). Tumbuh Berkelanjutan di Masa Pandemi. In Btn.Co.Id.
PT Bank Tabungan Negara (Persero) Tbk. (2021). Financial Performance - BTN. In Btn.Co.Id.
https://www.btn.co.id/id/Investor-Relation-Home
PT Bank Tabungan Negara (Persero) Tbk. (2022). Annual Report BBTN 2022.
Rahayu, A. S. (2009). Corporate Social Responsibility (CSR) antara Ethics-Perilaku OrganisasiResponsibility dan Penerapannya di Organisasi Pemerintah. Jurnal Legislasi Indonesia, 6(2), 40.
Widyanata, F., Syathiri, A., & . D. (2022). The Impact of Covid-19 on MSMEs Financing in Indonesia: The Role of Mudharabah and Musharakah. Equilibrium: Jurnal Ekonomi Syariah, 10(1), 54.
