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NON HALAL INCOME: CRITICAL OF ACCOUNTING TREATMENT, SOURCE AND UTILIZATION AT BANK ACEH SYARIAH Indrayani; Lilik Purwanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.870

Abstract

The purpose of this study is to examine the sources of non-halal income and its usage in Aceh Sharia banking, as well as to critique the use of non-halal income sources. This research employs a qualitative method with a critical approach to the consistency of Sharia banking compliance with Islamic principles. The results show that Aceh Sharia Bank's use, measurement, presentation, and disclosure of financial information are in line with PSAK 101. Aceh Sharia Bank obtains non-halal income from placing funds in non-sharia banks and earning interest income that is used to fund social activities. This creates a paradox for sharia banks that encourage people to migrate to sharia banking, while their funds are mostly placed in non-sharia banks and used for public purposes that enhance the positive image of sharia banking.
CSR AND BRANDING BASED ON ISLAMIC PERSPECTIVE: HABERMAS' CRITICAL THEORY Sri Wahyuni; Lilik Purwanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.871

Abstract

The purpose of this research is to explore the concept of CSR branding from the perspective of Islam and through the communication theory of Habermas. CSR is understood as a form of corporate responsibility that involves social concern for the environment in order to strengthen its positive image in society. However, some companies distort the concept of CSR towards branding, which is considered by the majority of society as a manipulative act. In Habermas' communication theory, CSR is one form of communicating the social and environmental effects of a company's economic actions on certain groups in society as a whole. And from an Islamic perspective, CSR branding can be communicated effectively and is permissible as long as it does not violate Sharia principles such as honesty, transparency, and avoiding things that contradict Islamic values
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Alfia, Ratika Hanna Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Driana Leniwati Eko Ganis Sukoharsono Eliyana, Siti Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Hazar, Dewi Hotman Jefferson Simatupang Hutagalung, Marlina Irene I Gusti Ayu Agung Omika Dewi Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kartika Sari , Arista Fauzi Kharisma Nugraha Putra Kharisma Nugraha Putra Khuluq, Husnul Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mayasari, Rosalina Pebrica Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Novita Zahrotul Khoiroh Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pongsapan, Marchelyn Prasetio, Januar Eko Pratama, Bhakti Prasetya Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Roekhudin Roekhudin Roekhudin, Roekhudin Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih salmah, st Salsabila Rudini, Khansa Saraswati, Ni Made Ananda Septia Putri, Elieva Setiawan, Zeffri Siregar, Mercy Irene Christine Soelchan Arief Effendi Soelchan Arief Effendi Soelchan Arief Effendi Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Subroto, Farradiba Nava Kinan Suswanda, Yoana Kresentia Sutrisno T Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Zaki Baridwan Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail