MENGENAL LEBIH DEKAT PERBANK KAN SYARI'AH

waledblangjruen (28) in aceh •  2 days ago

CHAPTER 1
PRELIMINARY
1.1 Background Accounting processes that start from the identification of events and transactions to presentation in the financial statements require a basic framework for the preparation and presentation of financial statements. The basic framework or conceptual framework of accounting, is a system embedded with the objectives and nature that lead to a consistent standard and consisting of the nature, functions and limitations of accounting and financial statements. In this paper we will discuss the basic framework for the preparation and presentation of Islamic financial statements. The discussion begins with a discussion on the development of the Basic Framework for the Preparation and Presentation of Sharia Financial Statements (KDPPLKS) and is followed by the objectives of KDPPLKS, users of sharia financial statements, financial reporting purposes, basic assumptions, elements of financial statements, and the recognition and measurement of elements of financial statements terseut. The relevance of this chapter is as a basis for understanding the groundwork used by standard authors in setting up standard accounting standards. There are many researchers in the field of accounting, both Muslims and non-Muslims who examine the theory and research on the objectives and basic framework of Islamic financial statements. For example, AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the Indonesian Accounting Standards Board (DSAK) sets up the PSAK Syariah on the basic framework for the preparation and presentation of financial statements. Why do we learn about the basic framework of sharia financial statements, that is we are able to know what the basic framework of sharia financial statements after knowing the basic framework of our syariah financial statements will be easier to make sharia financial statements.
1.2 Problem Formulation:
The Problem Formulation in this paper is as follows:
a. How is the Development of Basic Framework for Preparation and Presentation of Shari'ah Financial ;Statements-Indonesian Institute of Accountants?
b. What is the purpose of the baseline framework of the syariah financial statements?
c. What are the Aspects Related to Sharia Transactions and Users of Shariah Financial Statements?
d. What are Financial Statement Objectives?
e. What are the basic assumptions of sharia financial statements?
f. What are the qualitative characteristics of Sharia financial information?
1.3 Objectives:  The purpose of writing in this paper is as follows;
a. To know the development of Basic Framework of Preparation and Presentation of Shariah Financial Statements-Indonesian Institute of Accountants
b. To know the purpose of the basic framework of syariah financial statements&nbsp
c. To know the Aspects Related to Sharia Transactions and Users of Shariah Financial Statements
d. To know the purpose of Financial Statement
e. To know the basic assumptions of sharia financial statements
f. To Know The Qualitative Characteristics of Sharia Financial Information
g. To Know the Constraints of Relevant and Reliable Information in Sharia Financial Statements
CHAPTER II DISCUSSION BASIC FRAMEWORK OF SHARI'AH FINANCIAL STATEMENTS
2.1 Development of Basic Framework for Preparation and Presentation of Syari'ah Financial Statements - Indonesian Institute of Accountants.
The basic framework is a conceptual formula that underlies the preparation and presentation of financial statements for external users. The existence of different characteristics between sharia-based business and conventional business caused the Indonesian accountant (IAI) to issue a basic framework for the preparation and presentation of bank syari'ah financial report (KDPPLKBS) in 2002. KDPPLKBS subsequently completed in 2007 became the basic framework for the preparation and presentation of syari'ah financial statements (KDPPLKS). The enhancement of KDPPLKS to KDPPLKBS is done to extend its scope so that it is not only for syari'ah transaction in syari'ah bank but also in other types of business institution either in the form of syari'ah institution or conventional institution which transact with syari'ah scheme. Based on the introduction delivered by the Financial Accounting Standards Board in the Exposure Draft of KDPPLKS with KDPLKBS (2002). Systematic KDPPLKBS (2002) presents only the different basic framework of KDPPLK (2004) and if it is specifically regulated by the assumptions of the existing framework in KDPPLK (1994), it also applies in sharia banks.
2.2 Objectives of the Basic Framework This basic framework presents the concepts underlying the preparation and presentation of financial statements for its users. This framework applies to all types of sharia transactions reported by sharia entities as well as conventional entities in both the public and private sectors. The purpose of this framework is to be used as a reference for:
a. The compilers of sharia financial accounting standards, in the implementation of their duties make the standard.&nbsp
b. The compilers of financial statements, to address the problem of Islamic accounting that has not been regulated in Islamic financial accounting standards.
c. The auditor, in giving an opinion as to whether the financial statements are prepared in accordance with generally accepted sharia accounting principles;
d. Users of financial statements, in interpreting the information presented in the financial statements prepared in accordance with Islamic financial accounting standards;
2.3 Aspects Relating to Sharia Transactions and Users of Shariah Financial Statements ;a. Paradigm of syari'ah transactions Shariah transactions are based on the paradigm that the universe was created by God as a trust (divine trust) and a means of happiness of life for all mankind to achieve material welfare materially and spiritually (falah). This basic paradigm emphasizes that every human activity has accountability and nillai divine that puts the device of shari'ah and morals as a parameter of good and bad, right and wrong of business activity. Shari'ah is a provision of Islamic law that regulates human activities containing orders and restrictions, whether involving the relationship of vertical interaction with God or horizontal interaction with fellow creatures. The general principles of shari'ah in muamalah activities are legally binding for all actors and stakeholders of entities conducting syari'ah transactions. The morality is a norm and ethics that contains moral values
in the interaction sesame creatures for the relationship to be mutually beneficial, synergistic, and harmonious.
b. The principle of syari'ah transaction • Brotherhood (ukhuwah): means that transactions are held in the form of social interaction and harmonization of the interests of the parties for the benefit of the general in the spirit of mutual help-help. Ukhuwah in sharia transactions covers various aspects, namely to know each other, understand each other, help each other, mutual guarantee, synergize each other. • Justice ('is): puts something in its place and gives something to the right and treats something with its position. Implementation of justice in business activities in the form of muamalah principle rules that prohibit the element of usury, dzulm, maysir, gharar, ihtikar, najasy, risywah, ta'alluq, and the use of illegitimate elements in goods, services, and in operating activities. • Welfare (maslahah): Sharia transactions must be all forms of worldly and enduring, material and spiritual, individual and collective goodness and benefits. Welfare must contain two elements ie halal and thayyib. • Balance (tawazum): transactions should pay attention to the balance of material and spiritual aspects, private and public aspects, financial and real sectors, business and social, and balance aspects of development and conservation. • Universalism (syumuliyah): Sharia transactions can be made by, with, and to all interested parties regardless of race, religion, race and class according to the spirit of rahmatan lil alamin.
c. Characteristics of Syari'ah transactions;
Sharia transactions can be commercial activities or non-commercial social activities. Commercial sharia transactions can be in the form of investments to obtain profit sharing, buying and selling of goods for profit, and providing services for rewards. Non-commercial transactions; can be done in the form of lending or bailout, collection and distribution of social funds such as zakat, infak, alms, waqf, grants. Both transactions must meet Shariah requirements. Implementation of transactions in accordance with the paradigm and sharia transaction principles must meet the characteristics and requirements include:

• Transactions are only based on the principle of mutual understanding and mutual acceptance;
• The principle of freedom of transactions is recognized as long as the object is lawful and good;
• Money serves only as a medium of exchange and a unit of measurement, not as a commodity;
• Does not contain elements of usury • Does not contain elements of injustice;
• Does not contain elemental elements;
• Does not contain gharar elements
• Does not contain any illicit substance
• Does not adhere to the principle of time value of money (time value of money)
• Transactions are made under a clear and correct agreement and for the benefit of all parties without harming the other party.  • There is no price distortion through demand engineering. • Does not contain collusion elements with bribery bribes.
 
d. Users of sharia financial statements Users of financial statements include:
• Current investors and potential investors; this is because they have to decide whether to buy, hold or sell an investment or dividend receipt.
• Owners of qardh funds; to find out whether qardh funds can be paid at maturity.
• Owners of temporary shirkah funds; for decision making on investments that provide a competitive or secure    rate of return.
• The owner of the deposit fund; to ensure that deposit funds can be taken at any time.
• Payers and recipients of zakat, infaq, alms and waqfs; for information on the source and channeling of such funds.
• Sharia Supervisors; to assess the compliance of Shariah management of sharia principles.
• Employees; to obtain information on the stability and profitability of sharia entities.
• Suppliers and other business partners; to obtain information about the entity's ability to repay the debt at maturity.
• Customer; to obtain information about the survival of sharia entities.
• The Government and its agencies; to obtain information about the activities of sharia entities, taxation and other national interests.
• Society; to obtain information about the entity's contribution to society and country

2.4 Purpose of the Financial Statement.
 Based on paragraph 30 KDPPLKS, it is stated that the purpose of financial statements according to KDPPLKS is to provide information concerning the financial position, performance, and changes in the financial position of a sharia entity that is beneficial to a large number of users in economic decision making. In addition, other objectives are as follows:
a. Decision-making investment and financing. The financial statements aim to provide information useful to interested parties in rational decision making. Stakeholders include:
• Shahibul maal / owner of the fund
• Creditor
• Payers of zakat, infaq and shadaqah
 • Shareholders
• Supervision authority
• Bank Indonesia
• Government
•Deposit Insurance Agency
• Society
 b. Assess cash flow prospects. Financial reporting aims to provide information that can support investors / owners of funds, creditors, time and uncertainty in future cash receipts on dividends, profit sharing, and proceeds from sales, redemptions, and maturities of securities or loans. The prospects for cash receipts are highly dependent on the bank's ability to generate cash to meet its matured liabilities, operational needs, reinvestment in operations, and dividend payments.
c. Information on economic resources. Financial reporting aims to provide information about the economic resources of the bank (economic resources), the bank's obligation to transfer resources to other entities or owners alike, as well as the possibility of transactions and events that may affect changes in economic resources.
d. Bank compliance with sharia principles. This financial report aims to provide information about bank compliance with sharia principles, as well as information on income and expenses that are not in accordance with the principles of sharia and how the revenue is obtained and its use.
e. The financial statements provide information to help evaluate the fulfillment of the bank's responsibilities to the trust in applying the funds investing it at a reasonable rate of return, and information on the rate of return on investment earned by the owner and owner of a bonded investment fund.
f. Fulfillment of social functions. The financial statements provide information on the fulfillment of the bank's social functions, including the management and distribution of zakat.

2.5 Basis problems asumsi
a. Accrual basis
On an accrual basis.
 the effect of transactions and other events is recognized at the time of the incident and disclosed in the accounting records and reported in the financial statements for the period. The financial statements prepared on the basis of accruals provide information to users, not just past transactions involving cash receipts and payments, but also future cash payment obligations as well as resources presenting cash to be received in the future. However, the calculation of income for the purpose of revenue sharing does not use the accrual basis, but uses the cash basis. In terms of business results.
b. Business Continuity The financial statements are usually prepared on the basis of assumptions of sharia entity business continuity and will continue its business in the future. Therefore, the Sharia entity is assumed not to intend or desire to liquidate or materially diminish its business scale.

2.6 Qualitative characteristics of sharia financial statements.
Qualitative characteristics are typical features that make information in the financial statements useful to the user.
a. Understandable The point is that the user is assumed to have sufficient knowledge of economic and business activities with reasonable diligence.
b. Relevant The point is to have the ability to influence the economic decisions of users by helping them evaluate past, present, or future by affirming or correcting their evaluation results in the past.
c. Reliable Reliably defined as free from misleading notions, material faults, and dependability of the wearer as a sincere or faithful representation of what should be presented or fair are expected to be presented.
To be reliable the information must meet the following:
• Illustrate honest transactions (honest presentations) as well as other events that should be presented or reasonably expected to be served.
• Recorded and presented in accordance with the substance and economic reality in accordance with the principles of shari'a and not just its legal form (substance of form above).
• Must be directed to the general needs of the user and not the particular (neutral).
• Being based on sound considerations in the event of uncertain events and circumstances.
• Complete in terms of materiality and cost.
d. Can be compared Users should be able to compare the financial statements of sharia entities between periods to identify trend (trend) position and financial performance. In order to be comparable, information on the accounting policies used in the preparation of the financial statements and changes to policies and the effects of those changes should also be disclosed including compliance with applicable accounting standards.

2.7. Relevant and reliable information barriers. Relevant and reliable information constraints are contained in the following: 
a. On time If there is an undue delay in reporting, the resulting information will lose its relevance. Management may need to balance the relative merits between timely reporting and reliable information provisions.
 b. Balance between cost and benefits A balance between cost and benefit is a pervasive constraint of a qualitative characteristic. The resulting benefits of the inline information exceed the cost of preparation. However, substantially, evaluations of costs and benefits are a prerequisite of judgment proces.
 c. Fair presentation In the characteristic qualitative traits, there is no explanation of the specific concept of a reasonable penyajin. However, in application, the estuary of the qualitative characteristics of the principal and appropriate financial accounting standards will usually be seen in the financial statements that describe what is generally understood as a reasonable view of or present fairly.

2.8 The basis of the financial statements According to the characteristics, the financial statements of shari'ah entities, among others, include:
 a. Components of financial statements reflecting commercial activities consisting of:
1. Financial position The elements directly related to the measurement of financial position are assets, liabilities, temporary shirkah funds and equity. These items are defined as follows: 
• Assets are resources controlled by the shari'a entity as a result of past events and from which the economic benefits of the future are expected to be obtained by the Shariah entity. .
• Liabilities represent the debt of present-day shariah entities arising from past events, their settlements are expected to result in an outflow of the resources of the shari'a entity containing economic benefits.
• Temporary syirkah funds are funds received as investments with a certain period of time from individuals and other parties in which the Shari'ah entity has the right to manage and invest the funds by sharing the proceeds of the investment based on the agreement.
• Equity is the sole right of the sharia entity's assets after deducting all obligations and temporary syirkah funds. Equity may be sub-classified as shareholder capital contribution, retained earnings, allowance for retained earnings and allowance for capital maintenance adjustments. Examples of preparing reports on financial position at sharia bank:

PT Bank Syariah "X" Statement of Financial Position (Balance Sheet) As of December 31, 2018 
Assets Xxx Cash ..Xxx
Placement with Bank Indonesia ..Xxx
Current accounts with other banks ..Xxx
Placements with other banks ..Xxx
Investments in securities / securities Receivable: ..Xxx
Murabahah ..Xxx
Greetings ..Xxx
Istishna ..Xxx
 Ijarah financing: ..Xxx
Mudharabah ..Xxx
Musharaka ..Xxx
Inventory ..Xxx
Acceptance papers and liabilities ..Xxx
Ijarah assets Xxx Istishna asset in completion ..Xxx
Inclusion in other entities xxx
Fixed assets and accumulated depreciation xxx
Other assets ..xxx
Total assets LIABILITY ..xxx
Obligations immediately ..xxx
Unshared ..xxx
share share Deposits ..xxx
Deposits from other banks ..xxx
Debt: ..xxx
Greetings ..xxx
Istishna ..xxx
Obligations to other banks ..xxx
Financing received ..xxx
Tax debt ..xxx
Estimated losses on commitments and contingencies ..xxx
received ..xxx
Other obligations ..xxx
Subordinated loans ..xxx
Amount of Liability  .............

TEMPORARY CAPITAL
Temporary union funds from non-bank:.. xxx
Mudharabah saving ..xxx
Mudharabah Deposit xxx
Temporary shirkah funds from banks: ..xxx
Mudharabah saving ..xxx
Mudharabah Deposit xxx Musharaka ..xxx
Amount of Temporary Shirkah Fund   EQUITY ..xxx
Paid up capital ..xxx
Additional paid up capital xxx
Retained earnings (loss) ..xxx
Total Equity ..xxx
Amount Liabilities, Shirkah Fund tempporer and equity ..xxx

2. Profit and loss statement.
  The components of an Islamic bank profit and loss statement are prepared in accordance with PSAK for general public accounts. Subject to the provisions of the related PSAK, an Islamic bank shall provide an income statement covering, but not limited to, the following items:  PT Bank Syariah "X" Income statement Period of 1st of January s.d. December 31, 2018 Fund Management Revenue by banks as mudharib   Revenue from buying and selling:
Income margin murabaha ..Xxx
Net income of ..Xxx
parallel greetings  Partial istishna net income.. Xxx
Revenue from rent:  Ijarah net income ..Xxx
Revenue from revenue share:  ..Xxx
mudharabah revenue sharing revenue  ..Xxx
musical income share revenue Other main business income.. Xxx
The amount of Fund Management Revenue by the bank as mudharib ..Xxx
Third party rights to revenue share ..(xxx)  
Other Operating Income  Revenue for banking services xxx
The return on investment return is ..Xxx
bound Amount of Other Operating Income  Operating Expenses ..(xxx)
Personnel burden..(xxx)
Administrative expenses ..(xxx)
Depreciation and amortization expense.. (xxx)
Other operating expenses ..(xxx)
Total Operating Expenses ..(xxx)  
Profit (Loss) on Business ..Xxx
Non-business Income and Expenses  Non-business income ..Xxx
Non-business expenses.. (xxx)
Total Income (Expenses) ..Non Xxx  
Profit (Loss) before Tax ..Xxx  
Tax Expense ..(xxx)  
Net Income (Loss) of the Current Period  ..Xxx

3. Performance 
Elements that directly relate to the measurement of net income (profit) are income and expenses. Load income elements are defined below:
• Income (income) is the increase in economic benefits during an accounting period in the form of income or addition of assets or decrease in liabilities resulting in an increase in equity that does not arise from the contribution of investors. Income (income) includes revenues or gains.
• Expenses are a decrease in economic benefits during an accounting period in the form of an outflow of assets or the occurrence of an obligation resulting in a decrease in equity which is not related to the distribution to investors, including expenses for the implementation of activities of the shari'a entity or any losses incurred.
4. The rights of third parties or profit sharing .
.The rights of third parties or the sharing of temporary syirkah funds are the share of the beneficiary's share or the profit and loss of the investment proceeds with the Shari'ah entity in a period of financial statements. The rights of third parties to profit sharing can not be classified as expenses (when profit) or income (when a loss). However, third party rights to profit sharing are the allocation of profits and losses to the owner of the funds on investments made in conjunction with the Shariah entity.
. Components of financial statements that reflect social activities, including source reports and the use of zakat funds as well as reports of sources and use of funds of virtue

Zakat Funds Sources and Use Reports The Sharia entity presents the Source and Use Report of Zakat Fund as the main component of the financial statements, showing: 
(a) zakat funds derived from zakat obligation (muzakki):
(i) zakat from within sharia entity;
 (ii) zakat from outside parties of sharia entity;
(b) the use of zakat funds through amil zakat institutions to:
 (i) indigent;
(ii) poor;
(iii) riqab;
(iv) the debt-stricken person (gharim);
(v) converts;
(vi) fii sabilillah;
(vii) the person on the way (ibn sabil); and
 (viii) amil;
(c) increase or decrease of zakah fund;
(d) the beginning balance of zakah fund; and
(e) the final balance of zakah funds.  Zakat is part of the property which must be issued by obligatory zakat (muzakki) to be submitted to the recipient of zakat (mustahiq). Zakat payments are made when nisab and haul are met from property that meets zakat compulsory criteria.  The basic elements of the Zakat Fund Source and Use Report include funding sources, the use of funds over a period of time, as well as the balance of zakat funds showing the zakah funds that have not been disbursed on a certain date. Zakah funds are not allowed to cover the allowance for possible losses on earning assets.  Sharia entities shall disclose in the notes to the Sources and Use Reports of Zakah Funds, but are not limited to:
(a) the source of zakat funds derived from the internal entities of sharia;
(b) sources of zakat funds derived from external entities of sharia;
(c) zalcat disbursement policies for each asnaf, and
(d) the proportion of funds disbursed for each recipient of zakah is classified to the related party, in accordance with the provisions of FRS 7: Related Party Disclosures, third.

2.9 Measurement of the Elements of Financial Statements  The various basic measurements are as follows: 
a. Historical cost (historical cost) Assets are recorded at the expense of cash (cash equivalents) paid or at fair value of the consideration given to acquire the asset at the time of acquisition.
b. Current cost Assets are valued in the amount of cash (cash equivalents) that should be paid when the same asset or asset is acquired now.
 c. Value of realization or settlement (realizable or settement value) Assets are stated in the amount of fits (cash equivalents) that can be obtained now by selling assets in normal disposal (orderly disporal).
2.10 Notes to the financial statements  Notes to the financial statements include narrative explanations or details of amounts contained in the main financial statements. Notes to the financial statements of a sharia entity shall disclose the following: 
• Information on the basis of the preparation of financial statements and accounting policies that are selected and applied to important events and transactions.
• Information that is wired into PSAK, but not presented in the balance sheet, income statement, cash flow statement: changes in equity: source report and use of zakat: and report on the use of the benevolent fund.
• Additional information not presented in the financial statements, but required for fair presentation.  In order to help report users understand the financial statements and compare them with the financial statements of other sharia entities, the notes to the financial statements are generally presented in the following order:
• Disclosures on the basis of measurement and accounting policies applied.
• Supporting information on financial statement items in the order in which they are presented in the financial statements and order of presentation of components of financial statements.
• Other disclosures include contingencies, commitments and other financial disc
 Chapter III closing
The basic framework is a conceptual formula that underlies the preparation and presentation of financial statements for external users. The existence of different characteristics between sharia-based business and conventional business caused the Indonesian accountant (IAI) to issue a basic framework for the preparation and presentation of bank syari'ah financial report (KDPPLKBS) in 2002. KDPPLKBS subsequently completed in 2007 became the basic framework for the preparation and presentation of syari'ah financial statements (KDPPLKS). This basic framework presents the concepts underlying the preparation and presentation of financial statements for its users. This framework applies to all types of sharia transactions reported by sharia entities as well as conventional entities in both the public and private sectors. The purpose of financial statements according to KDPPLKS is to provide information regarding the financial position, performance, and changes in the financial position of a sharia entity that is beneficial to a large number of users in economic decision-making.
bibliography, reference;
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https: //www.bankmega.com/ "ile / strukturorganisasi.pd"
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