Analysis of Disclosure of Nonhalal Income Receipts on The Financial Statements of Islamic Commercial Banks and Its Conformity with PSAK 101

Afrysa Nur Intan Pratama

Afrysa Nur Intan Pratama State Polytechnic of Cilacap

Keywords: Non-halal Income, Islamic Commercial Banks, PSAK 101, Disclosure, Charity Funds

Abstract

Purpose – The purpose of this study was to determine if the nonhalal income disclosures made on the financial statements of Islamic banks complied with PSAK 101 regarding the presentation of Islamic financial statements. This study focused on three Islamic Banks: Bank Syariah Indonesia Tbk, BCA Syariah Bank, and NTB Syariah Bank.
Method – The research employed a descriptive quantitative methodology that use secondary data from the official websites of Islamic Banks, including the financial statements of the three Islamic Banks for the years of 2021 and 2022.
Result – The analysis's conclusion demonstrated that, generally speaking, the three Islamic Banks revealed their non-halal income in compliance with PSAK 101.
Implication – Based on this research, NTB Syariah Bank still needs to recognize the balance of unallocated charity fund as a current liability in the Notes to the Financial Statements in accordance with PSAK 101, as has been done by BCA Syariah Bank and Bank Syariah Indonesia Tbk.

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