DAFTAR ISI Hal Halaman sampul ............................................................................................... i Halaman judul .................................................................................................. ii Halaman pernyataan bebas plagiarisme ............................................................ iii Halaman pengesahan ........................................................................................ iv Halaman persembahan ...................................................................................... v Halaman motto ................................................................................................. vi Kata pengantar ................................................................................................. vii Daftar isi .......................................................................................................... xi Daftar gambar .................................................................................................. xv Daftar lampiran ................................................................................................ xvi Abstraksi .......................................................................................................... xx BAB I PENDAHULUAN ................................................................................. 1 1.1 Latar Belakang .................................................................................. 1 1.2 Rumusan Masalah .............................................................................. 7 1.3 Tujuan Penelitian ............................................................................... 7 vii
1.4 Manfaat Penelitian ............................................................................. 7 1.5 Metode Penelitian .............................................................................. 8 1.5.1 Teknik Pengumpulan Data ........................................................ 8 1.5.2 Teknik Analisis Data ................................................................. 10 1.5.3 Sistematika Penulisan ................................................................ 11 BAB II KAJIAN PUSTAKA .......................................................................... 13 2.1 Definisi Perbankan Syariah ................................................................ 13 2.1.1 Sejarah Bank Umum Syariah .................................................... 15 2.1.2 Asas dan Landasan .................................................................... 17 2.1.3 Fungsi Bank Syariah ................................................................. 18 2.1.4 Produk Bank Syariah ................................................................ 19 2.2 Pengertian dan Landasan Transaksi Emas .......................................... 26 2.3 Dasar Pengaturan transaksi Emas ....................................................... 32 2.3.1 Bank sebagai Pemilik dan Pemberi Objek ................................. 32 2.4 Definisi Akad .................................................................................... 35 2.4.1 Akad Rahn ................................................................................ 36 2.4.2 Akad Qardh .............................................................................. 38 viii
2.4.3 Akad Ijarah ............................................................................... 40 2.5 Akuntansi Transaksi Emas ................................................................. 44 2.5.1 Pengakuan dan Pengukuran ....................................................... 44 2.5.2 Penyajian .................................................................................. 45 2.5.3 Ilustrasi Jurnal Pencatatan ......................................................... 45 BAB III GAMBARAN UMUM ....................................................................... 48 3.1 Sejarah Berdirinya BRISyariah .......................................................... 48 3.2 Visi Misi Bank ................................................................................... 50 3.3 Tujuh Nilai Utama BRISyariah .......................................................... 51 3.4 Struktur Organisasi di BRISyariah ..................................................... 52 3.5 Jenis-Jenis Produk BRISyariah .......................................................... 53 3.6 Produk Transaksi Emas ...................................................................... 54 3.6.1 Produk Hujan Emas Tabungan BRISyariah iB............................ 54 3.6.2 Gadai BRISyariah iB ................................................................. 56 3.6.3 Kepemilikan Logam Mulia (KLM) BRISyariah iB .................... 57 BAB IV PEMBAHASAN ............................................................................... 59 4.1 Praktek Akuntansi Transaksi Emas di PT BRISyariah Tbk. ................. 59 ix
4.1.1 Praktek Transaksi Emas ............................................................ 59 4.1.2 Mekanisme Pengajuan Transaksi Emas ..................................... 63 4.2 Penerapan Rukun Transaksi Emas di PT BRISyariah Tbk. .................. 66 4.3 Penerapan Syarat Transaksi Emas di PT BRISyariah Tbk .................. 68 4.4 Analisis Penerapan PAPSI dan PSAK syariah pada Praktek Akuntansi Transaksi Emas di PT BRISyariah Tbk .............................................................. 80 4.4.1 Pencatatan menurut BRISyariah ................................................ 82 4.4.2 Analisis Berdasarkan PAPSI 2003 dan PSAK syariah ............... 84 BAB V PENUTUP ........................................................................................... 91 5.1 Kesimpulan ....................................................................................... 91 5.2 Keterbatasan ...................................................................................... 93 5.3 Saran ................................................................................................. 93 DAFTAR PUSTAKA ...................................................................................... 94
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DAFTAR GAMBAR ........................................................................................................... Hal Gambar 2.1 Teknis Pegadaian Syariah .............................................................. 34 Gambar 3.4 Struktur Organisasi PT BRISyariah Tbk ........................................ 52
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DAFTAR LAMPIRAN Lampiran 1 Panduan Wawancara dan Hasi Wawancara .................................... 97 Lampiran 2 Laporan Keuangan Periode 1 Januari – 31 Maret 2010 PT BRISyariah Tbk .................................................................... 103 Lampiran 2.1 Neraca ........................................................................................ 103 Lampiran 2.2 Perhitungan Laba Rugi dan Saldo Laba ...................................... 105 Lampiran 2.3 Laporan Komitmen dan Kontinjensi ........................................... 106 Lampiran 2.4 Laporan Kewajiban Penyediaan Modal minimum ....................... 107 Lampiran 2.5 Laporan Sumber dan Penggunaan Dana Zakat ............................ 108 Lampiran 2.6 Pengurus Bank ........................................................................... 108 Lampiran 2.7 Distribusi Bagi Hasil .................................................................. 109 Lampiran 2.8 Laporan Sumber dan Penggunaan Dana Kebajikan ..................... 109 Lampiran 2.9 Perhitungan Rasio Keuangan ...................................................... 110 Lampiran 2.10 Laporan Perubahan Dana Investasi Terikat ............................... 110 Lampiran 2.11 Kualitas Aktiva Produktif dan Informasi Lainnya ..................... 111 Lampiran 2.12 Catatan Atas Laporan Keuangan ............................................... 113 xii
Lampiran 3 Laporan Keuangan Periode 1 April – 30 Juni 2010 PT BRISyariah Tbk ...................................................................... 114 Lampiran 3.1 Neraca ........................................................................................ 114 Lampiran 3.2 Perhitungan Laba Rugi dan Saldo Laba ...................................... 116 Lampiran 3.3 Laporan Komitmen dan Kontinjensi ........................................... 117 Lampiran 3.4 Laporan Kewajiban Penyediaan Modal minimum ....................... 118 Lampiran 3.5 Laporan Sumber dan Penggunaan Dana Zakat ............................ 119 Lampiran 3.6 Laporan Sumber dan Penggunaan Dana Kebajikan ..................... 119 Lampiran 3.7 Distribusi Bagi Hasil ................................................................... 120 Lampiran 3.8 Laporan Perubahan Dana Investasi Terikat ................................. 120 Lampiran 3.9 Perhitungan Rasio Keuangan ...................................................... 121 Lampiran 3.10 Pengurus Bank .......................................................................... 121 Lampiran 3.11 Kualitas Aktiva Produktif dan Informasi Lainnya ..................... 122 Lampiran 3.12 Catatan Atas Laporan Keuangan ............................................... 124 Lampiran 4 Laporan Keuangan Periode 1 Juli – 30 Oktober 2010 PT BRISyariah Tbk ....................................................................... 125 Lampiran 4.1 Neraca ........................................................................................ 125 xiii
Lampiran 4.2 Laporan Komitmen dan Kontinjensi ........................................... 127 Lampiran 4.3 Perhitungan Laba Rugi dan Saldo Laba ...................................... 128 Lampiran 4.4 Laporan Kewajiban Penyediaan Modal minimum ....................... 129 Lampiran 4.5 Perhitungan Rasio Keuangan ...................................................... 130 Lampiran 4.6 Laporan Perubahan Dana Investasi Terikat ................................. 130 Lampiran 4.7 Distribusi Bagi Hasil .................................................................. 131 Lampiran 4.8 Laporan Sumber dan Penggunaan Dana Kebajikan ..................... 131 Lampiran 4.9 Laporan Sumber dan Penggunaan Dana Zakat ............................ 132 Lampiran 4.10 Pengurus Bank .......................................................................... 132 Lampiran 4.11 Kualitas Aktiva Produktif dan Informasi Lainnya ..................... 133 Lampiran 4.12 Catatan Atas Laporan Keuangan ............................................... 135 Lampiran 5 Laporan Keuangan Periode 1 Oktober – 31 Desember 2010 PT BRISyariah Tbk ....................................................................... 136 Lampiran 5.1 Neraca ........................................................................................ 136 Lampiran 5.2 Laporan Komitmen dan Kontinjensi ........................................... 138 Lampiran 5.3 Perhitungan Laba Rugi dan Saldo Laba ...................................... 139 Lampiran 5.4 Laporan Kewajiban Penyediaan Modal minimum ....................... 140 xiv
Lampiran 5.5 Perhitungan Rasio Keuangan ...................................................... 141 Lampiran 5.6 Laporan Perubahan Dana Investasi Terikat ................................. 141 Lampiran 5.7 Distribusi Bagi Hasil ................................................................... 142 Lampiran 5.8 Laporan Sumber dan Penggunaan Dana Kebajikan ..................... 142 Lampiran 5.9 Laporan Sumber dan Penggunaan Dana Zakat ............................ 143 Lampiran 5.10 Pengurus Bank .......................................................................... 143 Lampiran 5.11 Kualitas Aktiva Produktif dan Informasi Lainnya ..................... 144 Lampiran 5.12 Catatan Atas Laporan Keuangan ............................................... 146
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