ANALYSIS OF BENEVOLENCE FUND ACCOUNTING AND MANAGEMENT AT BANK SYARIAH INDONESIA KCP DURI HANGTUAH 1 BENGKALIS
DOI:
https://doi.org/10.56633/mbisku.v2i2.1323Keywords:
Benevolence Fund, Sharia Accounting, PSAK 109, Bank Syariah IndonesiaAbstract
This study aims to analyze the management mechanism of benevolence funds and identify implementation constraints and solutions at Bank Syariah Indonesia (BSI) Sub-Branch Office (KCP) Duri Hangtuah 1, Bengkalis. Benevolence funds are social funds—sourced from late fees, donations, and non-refundable payments—that are excluded from bank operational income. Using a descriptive qualitative method with data gathered through interviews, observation, and documentation, the study evaluates the bank's compliance with Sharia standards.The results demonstrate that the bank's recording, recognition, and reporting of benevolence funds comply with PSAK 109 regarding Accounting for Zakat, Infaq, and Alms. The process involves four stages: collection, segregated recording, social distribution (e.g., poverty relief and education), and supervision by the Sharia Supervisory Board. Key constraints identified include low public literacy, a shortage of local distribution partners, and suboptimal public reporting. To address these, the bank has implemented customer education, local partnerships, and improved internal transparency. The study concludes that while management aligns with Sharia principles, improvements in socialization and reporting transparency are necessary
References
Azizah, Azizah. “ANALISIS PENERAPAN AKUNTANSI SYARIAH DALAM PEMBIAYAAN MURABAHAH PADA BPRS CARANA KIAT ANDALAS.” UNIVERSITAS MUHAMMADIYAH SUMATERA BARAT, 2024.
“Donasi: Manfaat, Jenis, Dan Cara Menyalurkannya.” Accessed January 11, 2026. https://www.cimbniaga.co.id/id/inspirasi/gayahidup/donasi.
Erianti, Desi, and Muhammad Ilham. “Implementasi Akad Mudharabah Pada Usaha Tambak Udang Di Desa Pambang Baru Ditinjau Dari Perspektif Akuntansi Syariah.” Innovative: Journal of Social Science Research 3, no. 6 (2023): 10336–48.
Fatimah, Siti, and Muhammad Ilham. “Perlindungan Hukum Bagi Nasabah Kredit Bermasalah Dalam Undang-Undang Nomor 8 Tahun 1999 Tentang Perlindungan Konsumen.” Dusturuna: Jurnal Syariah Dan Siyasah Syar’iyyah 1, no. 1 (2024): 48–61.
Hardi, Dody Wijaya, and Muhammad Ilham. “ANALISIS RESTRUKTURISASI PEMBIAYAAN PERBANKAN SYARIAH DIMASA COVID-19 TAHUN 2020.” Wahana Islamika: Jurnal Studi Keislaman 7, no. 2 (2021): 219–33.
Ilyas, Rahmat. “Manajemen Permodalan Bank Syariah.” BISNIS: Jurnal Bisnis Dan Manajemen Islam 5, no. 2 (2018): 323–38.
Indonesia, Undang-Undang Republik. UU RI Nomor 25 Tahun 2007 Penanaman Modal. Vol. 7. no. 3. 2007.
Madjakusumah, Deden Gandana, and Udin Saripudin. “Pengelolaan Dana Lembaga Filantropi Islam Dalam Pengembangan Ekonomi Umat.” SERAMBI: Jurnal Ekonomi Manajemen Dan Bisnis Islam 2, no. 1 (2020): 41–50.
“Mengenal Trend Penggalangan Dana Secara Online | Wahana Visi Indonesia.” Accessed January 11, 2026. https://wahanavisi.org/id/media-materi/cerita/mengenal-trend-penggalangan-dana-secara-online.
Mufidz, Muhammad Fatikhul, Arin Setiyowati, and Rukhul Amin. “Identifikasi Pola Pengelolaan Dana Sosial Perbankan Syariah Di Indonesia: Sebuah Tinjauan Literatur.” Jurnal Masharif Al-Syariah 6, no. 1 (2021): 125–77.
Muslihati, Muslihati, Siradjuddin Siradjuddin, and Syahruddin Syahruddin. “Corporate Social Responsibility (Csr) Dalam Perspektif Ekonomi Islampada Bank Syariah.” Jurnal Hukum Ekonomi Syariah 2, no. 1 (2018): 29–42.
Nasution, Siti Batiah, Nofinawati Nofinawati, and Sarmiana Batubara. “Penyaluran Dana Zakat Dan Dana Kebajikan Pada PT. BSI KCP Gunung Tua.” Journal of Islamic Social Finance Management 3, no. 1 (2022): 81–93.
Putri, Sindy Marchelia. “KOMPARASI SUMBER DAN PENGGUNAAN DANA KEBAJIKAN PADA BANK BSI DENGAN BANK MUAMALAT.” Jurnal Tabarru’: Islamic Banking and Finance 7, no. 2 (2024): 691–700.
Septiani, Anggela, Heri Sunandar, and Nurnasrina Nurnasrina. “Pengertian, Ruang Lingkup Perbankan, Tujuan, Latar Belakang, Prinsip Dan Sejarah Perbankan Syariah Di Indonesia.” Juremi: Jurnal Riset Ekonomi 2, no. 4 (2022): 537–44.
Siregar, Liesma Maywarni, and Puguh Setiawan. “Wakaf Sebagai Ibadah Sosial Berkelanjutan.” Majalah Ilmu Pengetahuan Dan Pemikiran Keagamaan Tajdid 23, no. 2 (2020): 169–78.
Undang-Undang Republik Indonesia. Bab V Tanggung Jawab Sosial Dna Lingkungan Pasal 74. 2007.
Wahyuningsih, Sri, M. H. Ari, Andi Suhandi, M. H. Azmy, and De Euis Fitria. “Analisis Pengelolaan Dan Penyaluran Pendapatan Non Halal.” JPIES: Jurnal Pelita Ilmu Ekonomi Syariah 1, no. 01 (2024): 43–49.
