Analisis Pengendalian Intern Perbankan Syariah dalam Pembiayaan Mudharabah dan Perbedaannya dengan Perbankan Konvensional
| Main Authors: | Andrianto, Toni, Puspitasari, Ratih |
|---|---|
| Other Authors: | LPPM STIE Kesatuan |
| Format: | Article application/force-download eJournal |
| Bahasa: | eng |
| Terbitan: |
LPPM STIE Kesatuan
, 2014
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/398 |
Daftar Isi:
- Competition among banks growing sharply more and more nowadays urges the emergence of various types of products and business systems in various competitive advantages. In such situation conventional banks will face new competition due to the presence of non-conventional financial institution or banks. This phenomenon is characterized by the growth of muamalat banks and financial institutions by way of sharia system. There is an interesting thing that distiguish muamalat banks management to conventional banks that is on providing fringe benefits either received by banks or investors. Based on the reality in society, there are still confusions concerning the comprehension of financial institution and muamalat bank even though in fact there are many similarities between the two types of institutions. This was confirmed by Government Regulation No. 70/ 1992 regarding the change of non-bank financial institution to conventional or commercial bank. The bank which conduct business activities conventionally, according to the Regulation No 7/ 1992, can do business activities based on sharia priciples. One thing that distinguishes Islamic bank and conventional bank is the implementation of fringe benefits instead of interest system. This system constitutes new penetration in banking world for those who does not desire interest. On the other hand, the combination between conventional or commercial bank and Islamic bank system can be applied as means to balance out the two interests (lenders and borrowers). Keywords: internal control, sharia banking, conventional banking