Perlakuan Akuntansi Terhadap Transaksi Syariah Card Dan Denda (Studi Kasus Pada Bank Bni Syariah)

Aulia, Elvira Annisa (2016) Perlakuan Akuntansi Terhadap Transaksi Syariah Card Dan Denda (Studi Kasus Pada Bank Bni Syariah). S1 thesis, STIE Indonesia Banking School.

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Abstract

As Islamic banks, BNI Syariah strive to always apply the principles of Sharia in running Harikusumo Card. This can be seen from BNI Syariah business in credit card products Improving sharia, by always consult with Sharia Supervisory Board at BNI Syariah in order to avoid the practice of riba, gharar and israf. BNI Syariah does some things, which is giving the code to ensure that Hasanah Card can only be used at halal merchants. This is done to avoid gharar. To avoid riba, BNI Syariah will inactivateHasanah Cardfor customers who are negligent in paying his monthly obligations until the obligations paid off, in order to avoid debt doubled. Meanwhile, to avoid peraktek israf, BNI Syariah does some things that set a maximum ceiling of expenditure so that customers do not become consumptive. Based on the data above, it can be concluded that Hasanah Card is in conformity with the principles of sharia card set by DSN- MUI.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 02 Jul 2020 06:02
Last Modified: 16 Jul 2024 01:50
URI: http://repository.ibs.ac.id/id/eprint/449

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