PENYAJIAN LAPORAN KEUANGAN PENGELOAAN DANA HAJI: GAGASAN YANG DAPAT DIPAHAMI PEMANGKU KEPENTINGAN
DOI:
https://doi.org/10.32332/finansia.v6i1.6305Keywords:
BPKH, Penyajian Laporan Keuangan, TransparansiAbstract
Hajj funds managed by BPKH need to pay attention to pilgrims' attention and sufficient accountability. Financial statements of Hajj financial management often get various criticisms from the public for the way of presentation and understanding that occurs in the community in reading the financial statements of Hajj funds. The research conducted is qualitative, then reviews the literature on the presentation of financial statements of similar entities. The unification of Hajj fund management reports with BPKH financial statements has been regulated in the Law of the Republic of Indonesia Number 34 of 2014 concerning Hajj Financial Management. There needs to be an easy-to-understand idea of transparency, accountability, and adequate understanding for the public to understand the Hajj fund report, namely by separating the Hajj fund management report from BPKH's financial statements as benchmarked in other fund management institutions.
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BPKH. “Jumlah Calon Jemaah Haji.” bpkh.go.id, Diakses Pada Tanggal 25 November 2022.
Coase, Ronald. “The Theory Of The Firm.” The Journal Of Law And Economics, Vol. 3, No. 1, 1960.
Edward, Djony Edward. “Menyoal Kas BPKH Tinggal Rp18 Miliar, Solusinya Audit Investigasi.” https://politicanews.id/, Diakses Pada Tanggal 26 November 2022.
Faddlah, Faddlah., Dan Susianto, Susianto. “Analisis Produk Tabungan Haji Dan Umroh Dengan Akad Wadi’ah (Studi Kasus Bank Sumut KCP Marelan Raya).” Jurnal Mahasiswa Fakultas Ekonomi Dan Bisnis, Vol. 1, No. 1, 2020.
Fatwa Nomor 122/DSN-MUI/II/2018 Tentang Penatausahaan Dana BPIH Dan BPIH Khusus
Halim, Halim., Salsabila, Fajriyah., Dan Putra, Purnama. “Analisis Penerapan Strategi Segmenting, Targeting Dan Positioning Terhadap Tabungan Haji Pada Bank Tabungan Negara Syariah KC Bekasi.” Jurnal Ilmiah Ekonomi Islam, Vol. 9, No. 1, 2023. http://dx.doi.org/10.29040/jiei.v9i1.7443.
Hart, Oliver. “Principal-Agent Relationships.” The Journal Of Economic Perspectives, Vol. 4, No. 1, 1990.
Imran, Maizul., Dan Satria, Rio. “Dinamika Formulasi Akad Terhadap Pengelolaan Dana Haji Di Indonesia.” Alhurriyah: Jurnal Hukum Islam, Vol. 3, No. 2, 2018. http://dx.doi.org/10.30983/alhurriyah.v3i2.755.
Jumali, E. “Management Of Hajj Funds In Indonesia.” Journal Of Legal, Ethical And Regulatory Issues, Vol. 21, No. 3, 2018.
Keputusan Mahkamah Konstitusi No. 51/PUU-XV/2017 Tanggal 4 Desember 2017.
Kerangka Dasar Penyusunan Dan Penyajian Laporan Keuangan Syariah, Ikatan Akuntan Indonesia, 2020
Lestari, Ani. “Analisis Penyajian Laporan Keuangan Syariah Berdasarkan Pernyataan Standar Akuntansi Keuangan (Psak) No. 101 Pada BMT Nurul Islam Batam.” MEASUREMENT: Journal Of The Accounting Study Program, Vol. 15, No. 1, 2021. https://doi.org/10.33373/mja.v15i1.3329.
Lidyana, Vadhia. “BPKH Jawab Kritik Rizal Ramli Soal Dana Tunai Haji Tersisa Rp. 18 Miliar.” https://www.idntimes.com/, Diakses Pada Tanggal 26 November 2022.
Nabielah, Nova Tuhfah. “Tanggung Jawab BPKH Terhadap Dana Haji Yang Diinvestasikan.” Jurnal Hukum Islam, Vol. 19, No. 1, 2021.
Nejad, Maryam Naghsh., And Philips, David A. R. “Transparency, Participation, And Social Capital: A Cross-Country Analysis.” Public Administration Review, Vol. 72, No. 5, 2012.
Peraturan Badan Pengelola Keuangan Haji Nomor 4 Tahun 2018 Tentang Tata Cara Pemilihan Dan Penetapan Bank Penerima Setoran Biaya Penyelenggara Ibadah Haji Dan Tata Cara Pengelolaan Rekening Tabungan Jemaah Haji.
Peraturan Badan Pengelola Keuangan Haji Republik Indonesia Nomor 4 Tahun 2019 Tentang Akuntansi Pengelolaan Keuangan Haji.
Peraturan Menteri Agama Nomor 39 Tahun 2015 Tentang Pengelolaan Dana Abadi Umat.
Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 56/POJK.04/2020 Tentang Pelaporan Dan Pedoman Akuntansi Reksa Dana.
Peraturan Pemerintah Republik Indonesia Nomor 5 Tahun 2018 Tentang Pelaksanaan Undang-Undang Nomor 34 Pengelolaan Keuangan Salinan Tahun 2014 Tentang Pengelolaan Keuangan Haji.
Ramli, Rizal. “Ekonom Sebut Dana Haji Tinggal Rp18 Miliar, Rizal Ramli: Itu Uang Tunai, Sisanya....” https://www.pikiran-rakyat.com/, Diakses Pada Tanggal 26 November 2022.
Rashid, Khadijah Amira Binti Abdul., And Salleh, Mohd Mahyeddin Bin Mohd. “Concept And Application Of Ijarah, Wakalah And Ji’alah Contract In The Public Donation: A Comparative Study Between Nongovernmental Organizations (NGOs) In Malaysia.” Malaysian Journal Of Syariah And Law, Vol. 8, No. 2, 2020. https://doi.org/10.33102/mjsl.vol8no2.255.
Taylor, J. Edward., Habib, M. R., And Mustafa, M. A. “Transparency, Public Sector Performance, And The Quality Of Governance: An Empirical Analysis.” World Development, Vol. 42, No. 11, 2014.
Umam, Khotibul., Abidini, Zainal, Dan Firmansyah, Farid. “Analisis Perlakuan Biaya Penyelenggaraan Ibadah Haji Dalam Perspektif Akuntansi.” Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, Vol. 7, No. 2, 2019. https://doi.org/10.30871/jaemb.v7i2.1358.
Undang-Undang Republik Indonesia Nomor 34 Tahun 2014 Tentang Pengelolaan Keuangan Haji.
W. Azmi, G., And Dewandaru, R. Nagayev. “Doing Well While Doing Good: The Case Of Islamic And Sustainability Equity Investing.” Borsa Istanbul, Vol. 19, No. 3, 2019. https://doi.org/10.1016/j.bir.2019.02.002.
Yunita, Nur Afni., Yusra, Muhammad., Arliansyah, Arliansyah., Dan Orijayanti, Utari. “Analisis Kesesuaian Produk Tabungan Haji Dengan Akad Wadiah Berdasarkan Standar Akuntansi Keuangan (SAK) Syariah 2020 Studi Kasus Pada PT. Bank Aceh Syariah.” El-Amwal, Vol. 5, No. 1, 2022. http://dx.doi.org/10.29103/el-amwal.v5i1.6839.
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