FALAH Jurnal Ekonomi Syariah
Vol. 4 No. 2 (2019): Agustus 2019

Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya

Rudy Hartanto (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung)
Irena Paramita Pramono (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung)
Pupung Purnamasari (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung)

Article Info

Publish Date
27 Aug 2019


The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.

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Journal Info





Economics, Econometrics & Finance


FALAH: Jurnal Ekonomi Syariah is managed by Department of Islamic Economic, Faculty of Islamic Studies, University of Muhammadiyah Malang (p-ISSN 2502-3918, e-ISSN 2502-7824) This journal published two times a year (Pebruary and August) since 2016. The journal presents the results of research in ...