Comparison Between Accounting Treatment of Non-Halal Funds at PT.Bank Aceh Syariah and Bank Muamalat: Qualitative Analysis From Indonesia Financial Sector

This study aims to determine the use and accounting treatment of Non-halal Funds in the Financial Statements of PT Bank Aceh Syariah and Bank Muamalat. This research is included in the type of descriptive research with a qualitative approach. The data collection method uses secondary data sources, namely financial reports that can be obtained in ready-made form, which are collected and processed by other parties, usually in the form of publications. The data analysis method in this study is data reduction, namely summarizing, selecting the main things, presenting data, and verification/conclusion. The research carried out found that the results of the use of non-halal funds had been distributed as they should have been stipulated by PSAK 101 but accounting for Aceh Syariah Banks it was not 100%, for their own treatment, Bank Aceh Syariah and Bank Muamalat had recognized non-halal funds as other liabilities, current accounts. at other banks are measured at nominal value and stated at current account balance less allowance for possible losses. Bonuses received from Islamic commercial banks are recognized as operating income or other operating income. Current account receipts from non-Islamic banks are not recognized as bank income and are used for bank benefit funds. Receipts from demand deposits from non-Islamic banks are recorded as bank liabilities, and income from non-halal funds is presented and disclosed in the report and the sources and uses of benevolent funds.