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AKUNTANSI PERBANKAN SYARIAH Akuntansi Penghimpunan Dana
Rokhmad Rokhmad Subagiyo Muhammad Nizar Raden Haryo
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AKUNTANSI PERBANKAN SYARIAH Akuntansi Penghimpunan Dana
Editor
Rokhmad Subagiyo Muhammad Nizar Raden Haryo : Kusumo
Pewajah
: Makruf Made
Penyusun
:
Sampul Cetakan
: Pertama, 02 Oktober 2012
Penerbit
: Kurnia Advertising Jalan PB. Sudirman 06 Karangploso Malang 65152
E-mail
:
[email protected]
http
:
Kurniakarangploso.wordpress.com
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AKUNTANSI PENGHIMPUNAN DANA
A. Pendahuluan Makalah ini akan membahas secara khusus tentang akuntansi untuk penghimpunan dana. Pembahasan diawali dengan bahasan detail tentang ketentuan syariah terkait skema transaksi yang dibolehkan untuk menghimpun dana. Kemudian, akan dibahas tentang aplikasi ketentuan syariah tersebut
untuk
giro,
tabungan,
dan
deposito,
serta
dilanjutkan paktik pengakuan dan pengukuran pada masingmasing transaksi serta variasi penerapan dilapangan. Relevansi makalah ini adalah sebagai dasar pengetahuan dalam menguasai praktik akuntansi terkait pengakuan dan pengukuran pengukuran berbagai berbagai transaksi yang terjadi dalam aktifitas penghimpunan penghimpunan dana oleh bank syariah. Penguasaan Penguasaan teori dan praktik terkait pengakuan dan pengukuran transaksi
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penghimpunan penghimpunan sangat sangat penting dikuasai, dikuasai, mengingat mengingat transaksi transaksi ini sangat dominan terjadi pada organisasi bank syariah.
1
B. Ketentuan Syariah Penghimpunan
dana
masyarakat
di
perbankan
syariah menggunakan instrument yang sama dengan penghimpunan penghimpunan
dana
pada
bank
konvensional, konvensional,
yaitu
instrument giro, tabungan dan deposito. Ketiga jenis instrument ini biasa disebut dengan istilah Dana Pihak Ketiga (DPK). Kendati menggunakan instrument yang sama, mekanisme kerja masing-masing instrument pada penghimpunan penghimpunan bank syariah berbeda 1 dengan instrument penghimpunan penghimpunan bank konvensional. konvensional. Perbedaan Perbedaan mendasar mendasar mekanisme kerja instrument penghimpunan dana syariah terletak pada tidak adanya bunga yang lazim digunakan pada bank konvensional konvensional dalam memberikan memberikan keuntungan keuntungan
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kepada nasabah. Ketentuan tentang larangan haramnya menggunakan
mekanisme
bunga
pada
bank
syariah
difatwakan oleh Dewan Syariah Nasional (DSN) 2 dalam fatwa DSN nomor 1 tentang giro, nomor 2 tentang tabungan, dan nomor 3 tentang deposito.
3
Pada masing-masing fatwa tersebut, juga difatwakan mekanisme alternatif yang dibenarkan prinsip syariah. Berdasarkan fatwa DSN nomor 1 tahun 2000 tentang giro, disebutkan
bahwa
mekanisme
giro
yang
dibenarkan
berdasakan berdasakan pinsip syariah adalah giro yang berdasarkan berdasarkan prinsip mudharabah mudharabah dan wadiah. wadiah. Selanjutnya, berdasarkan fatwa DSN nomor 2 tahun 2000 tentang tabungan, mekanisme tabungan yang dibenarkan bagi bank syariah adalah tabungan yang berdasarkan prinsip mudharabah dan mudharabah dan wadiah. wadiah. Adapun tentang deposito dinyatakan dalam fatwa 2
DSAK IAI, Pernyataan Standar Akuntansi Keuangan Nomor 101 Tentang Penyajian Laporan Keuangan Keuangan Syariah , (Jakata: IAI dan
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DSN nomor 3 tahun 2000, bahwa deposito yang dibenarkan 4
adalah deposito yang berdasarkan prinsip mudharabah. mudharabah .
Oleh karena mekanisme penghimpunan dana pihak ketiga hanya mengenal dua jenis, yaitu wadiah wadiah (titipan) dan mudharabah mudharabah (bagi hasil), secara teori pengklasifikasian penghimpunan penghimpunan dana di bank syariah didasarkan didasarkan pada penghimpunan penghimpunan berdasarkan wadiah wadiah dan penghimpunan 5
berdasarkan berdasarkan mudharabah. mudharabah .
C. Tabungan Tabungan menurut undang-undang nomor 10 tahun 1998
tentang
perbankan
adalah
simpanan
yang
penarikannya penarikannya hanya dapat dilakukan dilakukan menurut syarat
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dengan itu. Sama halnya dengan giro, mekanisme tabungan yang dibenarkan oleh DSN bagi bank syariah adalah tabungan yang berdasarkan prinsip
mudharabah mudharabah dan
wadiah. wadiah. Tabuangan mudharabah harus mudharabah harus mengikuti ketentuan mudharabah mudharabah yang ditetapkan DSN, sedangkan tabungan wadiah harus wadiah harus mengikuti ketentuan wadiah yang wadiah yang difatwakan DSN. Dalam praktik perbankan syariah di Indonesia, sebagian besar bank syariah menggunakan skema tabungan 6
mudharabah. mudharabah .
1. Akuntansi Tabungan Mudharabah Tabungan Mudharabah Akuntansi untuk tabungan mudharabah mudharabah dan penghimpunan penghimpunan dana bentuk lainnya lainnya yang menggunakan menggunakan akad mudharabah pada mudharabah pada dasarnya mengacu pada PSAK
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Berdasarkan PSAK 105 paragraf 25, dinyatakan bahwa dana yang diterima dari pemilik dana (nasabah penabung) penabung) dalam akad mudharabah mudharabah diakui sebagai dana syirkah syirkah tenporer sejumlah jumlah kas atau nilai wajar asset non-kas yang diterima. Pada akhirnya periode akuntansi, akuntansi, dana syirkah dana syirkah tenporer tenporer diakui sebagai nilai tenporernya. a. Transaksi Penambahan Tabungan Mudharab Tabungan Mudharabah ah Beberapa
transaksi
terkait
tabungan
mudharabah mudharabah dapat mengakibatkan bertambahnya saldo tabungan mudharabah. mudharabah . Transaksi tersebut antara lain adalah setoran tunai nasabah, transaksi dari
kantor
cabang
lain
direkening
nasabah,
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Berikut
adalah
ilustrasi
transaksi
yang
mengakibatkan bertambahnya rekening tabungan mudharabah nasabah. mudharabah nasabah.
02 Jun 20xa
08 Jun 20xa 17 Jun 20xa 31 Jun 20xa
Bank Syariah Mandiri (BSM) cabang Malang menerima setoran tunai pembukaan tabungan mudharabah mudharabah atas nama Nizar sebesar Rp. 3.500.000 Nizar menerima transfer dari nasabah BSM cabang Surabaya sebesar Rp. 500.000 Nizar menerima menerima kiriman dari nasabah nasabah Bank Peduli Syariah (BPS) sebesar Rp. 1.500.000 Nizar menerima bagi hasil tabungan mudharabah dari mudharabah dari BSM sebesar Rp. 20.000
Jurnal untuk tansaksi di atas sebagai berikut Tanggal 02 Jun 20xa
Rekening Db. Kas
Debit (Rp) 3.500.000
Kridit (Rp)
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31 Jun 20xa
Kr Tab. Mudharabah Mudharabah – – Nizar Nizar Db hak pihak ketiga atas bagi hasil Kr Tab. Mudharabah Mudharabah – – Nizar Nizar
1.500.000 20.000 20.000
* RAK juga dicatat di cabang yang mengirim Untuk transaksi yang bersifat transfer antar kantor,
dalam
digunakan
praktik
rekening
perbankan
sementara
biasanya
dengan
nama
9
rekening antar kantor (RAK), seperti dapat dilihat pada jurnal transaksi tanggal 8 juni. Adapun untuk transaksi yang melibatkan transaksi antar bank yang
berbeda,
biasanya
diselesaikan
dalam
mekanisme yang difasilitasi oleh bank Indonesia untuk pihak yang ditunjuk oleh bank Indonesia.
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pembayaran pembayaran kepada bank lain dilakukan dilakukan melalui rekening giro pada bank Indonesia, seperti yang terlihat pada jurnal transaksi tangga 17 Juni. b. Transaksi Pengurangan Tabungan Mudharab Tabungan Mudharabah ah Beberapa mengakibatkan
transaksi berkurangnya
yang saldo
dapat tabungan
mudharabah mudharabah adalah penarikan tunai oleh nasabah, transfer ke rekening lain pada bank yang sama, transfer kepada nasabah bank yang lain, serta penarikan penarikan biaya administrasi administrasi tabungan, tabungan, pajak, dan
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cabang Surabaya. Nizar mentransfer mentransfer sebesar Rp. 250.000 dari 14 Jun 20xa rekeningnya ke rekening giro nasabah Bank Syariah Sampang. Potongan tabungan mudharabah mudharabah Nizar untuk administrasi tabungan sebesar Rp. 2.000 dan 31 Jun 20xa pajak sebesar Rp. 4.000 (20% dari bagi hasil yang diterima sebesar Rp. 20.000 pada transaksi di atas). Jurnal untuk tansaksi di atas sebagai berikut Tanggal 02 Jun 20xa 08 Jun
Rekening Db Tab mudharabah mudharabah Nizar Kr Kas Db Tab mudharabah mudharabah -
Debit (Rp) 1.500.000
Kridit (Rp)
1.500.000 500.000
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Nizar Titipan kas Negara pajak tabungan* tabungan*
4.000
* Pajak PPH 4(2) atas bunga atau pendapatan yang dapat disamakan dengan itu (bagi hasil atau bonus dalam transaksi perbankan syariah) adalah sebesar 20% dan dimasukkan dalam rekening titipan kas Negara. Negara. 2. Akuntansi Tabungan Wadiah Akuntansi tabungan wadiah wadiah pada prinsipnya sama
dengan
akuntansi
tabungan
10
mudharabah. mudharabah .
Perbedaan akuntansi tabungan wadiah dengan wadiah dengan tabungan mudharabah mudharabah adalah dalam hal insentif yang diterima
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11
bentuk bonus wadiah yang bersifat sukarela dan tidak disyaratkan di muka.
12
Misalnya pada tanggal 5 Maret 20xa, hanya, nasabah tabungan wadiah wadiah Bank Peduli Syariah (BPS), menerima bonus wadiah wadiah sebesar Rp. 20.000. Maka jumlahnya jumlahnya adalah sebagai berikut: berikut: Tanggal
Rekening
05-0320xa
Db Beban bonus tabunga wadiah Kr Tabungan wadiah - Haryo
Debit (Rp) 20.000
Kridit (Rp)
20.000
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dibenarkan ada dua jenis, yaitu wadiah wadiah dan mudharabah. mudharabah . Dengan demikian, dikenal dengan istilah giro wadiah wadiah dan giro mudharabah. mudharabah . Dalam praktik perbankan, skema yang umum digunakan agalah giro wadiah. wadiah. 1. Giro Wadiah Giro wadiah wadiah adalah giro yang harus mengikuti fatwa DSN tentang wadiah. wadiah. Akad wadiah wadiah adalah akad penitipan
dana
dengan
ketentuan ketentuan
penitip
dana
mengizinkan kepada bank untuk memanfaatkan dana yang dititipkan tersebut dan bank wajib mengembalikan
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jawab atas pengembaliannya pengembaliannya bila sewaktu-waktu ditarik oleh nasabah pemilik dana titipan. Keuntungan atas pengelola dana titipan tersebut menjadi milik bank, karena hakikat wadiah wadiah adalah qordh qordh dan pada prinsipnya tidak ada bonus yang diberikan oleh bank kepada pemilik dana wadiah. wadiah. Kendati demikian, bank syariah diperbolehkan memberi
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Berikut
adalah
ilustrasi
transaksi
yang
mengakibatkan bertambahnya saldo rekening giro wadiah nasabah. wadiah nasabah.
01-03-20xa
05-03-20xa
Bank Syariah Mandiri (BSM) cabang Malang menerima setoran tunai pembukaan giro wadiah wadiah atas nama Haryo sebesar Rp. 35.000.000. Haryo menerima transfer dari BSM cabang Surabaya sebesar Rp. 5.000.000
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10-0320xa
31-0320xa
wadiah-Haryo wadiah-Haryo Db gio pada bank Indonesia Kr Giro wadiah-Haryo wadiah-Haryo Db beban bonus wadiaIh Kr Giro wadiah-Haryo wadiah-Haryo
15.000.000 15.000.000 50.000 50.000
b. Transaksi Pengurangan Rekening Giro Wadiah
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Haryo menggunakan cek untuk mencairkan dana di rekening giro wadiahnya wadiahnya di Bank 03-03-20xa Syariah Mandiri (BSM) secara tunai sebesar Rp. 12.000.000. Haryo menggunakan bilyed giro untuk mentrasfer sejumlah dana ke nasabah giro 07-03-20xa wadiah BSM cabang Madura sebesar Rp. 5.000.000. Hayo menggunakan bilyed giro untuk 12-03-20xa pembayara pembayara sebuah mesin kepada nasabah giro bank lain sebesar Rp. 10.000.000. 10.000.000.
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31-0320xa
bank Indonesia Indonesia Db Giro wadiahwadiahHaryo Kr pendapatan administrasi giro wadiah Db Giro wadiahwadiahHaryo Kr titipan kas Negara-pajak Negara-pajak giro
15.000 15.000
10.000 10.000
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Akuntansi giro mudharabah mudharabah pada prinsipnya 14
sama dengan akuntansi giro wadiah. wadiah. Pembeda antara akuntansi giro mudharabah mudharabah dengan giro wadiah wadiah yang sudah di bahas dalam hal insentif yang terima oleh
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Tanggal 05-0320xa
Rekening Db hak pihak ketiga atas bagi hasil Kr. Giro mudharabah-Rudi mudharabah -Rudi
Debit (Rp) 45.000
Kridit (Rp)
45.000
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sebagai mudharabah, mudharabah , bank dapat melakukan berbagai macam usaha yang tidak bertentangan dengan prinsip syariah dan mengembangkannya, termasuk bermudharabah dengan pihak lain.
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deposito). Selama jangka waktu deposito, saldo deposito bersifat tetap, karena pengambilan pengambilan atau penambahan penambahan deposito hanya dilaksanakan saat jatuh tempo atau saat penitipan jika ingin ingin diambil sebelum jatuh jatuh tempo, bagi hasil
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dan atas pembayaran tesebut dipotong pajak sebesar 20%. Pembayaran bagi hasil dilakukan ke rekening tabungan mudharabah mudharabah atas nama pemilik yang yang sama.* sama.* Gayus Tambunan mencairkan deposito 05-10-20xa mudharabah. mudharabah . Pencairan dilakukan secara
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