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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah IJMA
Farma Andiansyah
Universitas Gunung Leuser Aceh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Journal : IJMA

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Analisis Tingkat Kepatuhan Syariah Pada Bank Central Asia Syariah (BCAS) Indra Utama; Farma Andiansyah; Edi Jamaris
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).283-295

Abstract

This study aims to determine the level of sharia compliance of Bank BCA Syariah through their level of compliance with disclosure obligations ranging from disclosure of duties and responsibilities of the Sharia Supervisory Board (DPS), Disclosure of Financing Products such as Mudharabah, Murabahah, Musyarakah, Ijarah, Istisna and disclosure in Virtue Fund (Qard) and Zakat funds. This research uses a descriptive qualitative approach. The results of this study indicate that overall BCA Syaraiah has fulfilled the principle of compliance based on the 2019 annual disclosure report. This is because the disclosure of the duties and functions of the BCA Syariah Supervisory Board has been presented in accordance with applicable laws and regulations. In addition, the components of the disclosure of Islamic bank financing products as a whole are quite good by meeting the disclosure standards in accordance with the Sharia Banking Accounting Guidelines, but there are only a few disclosure components that have not been completed, especially in the disclosure report of Qard funds, Zakat and Istisna financing.
Co-Authors Edi Jamaris Indra Utama Slamet Haryono Syafiq Mahmadah Hanafi Wau, Taosige