Art Original
Laporan Keuangan Bank Syariah
Islamic banking operates on principles fundamentally distinct from conventional finance, emphasizing risk-sharing, the prohibition of interest (riba), and adherence to ethical guidelines consistent with Sharia law. Consequently, the financial statements of an Islamic bank—such as the balance sheet and income statement—require specialized accounting standards to accurately reflect these unique transactions and profit-sharing models. In "Laporan Keuangan Bank Syariah", readers are provided with an authoritative, technical guide that navigates the complexities of Sharia-compliant financial reporting.
The book bridges Islamic jurisprudence (Fiqh Muamalah) with modern accounting standards (such as PSAK Syariah), teaching students, finance professionals, and auditors how to structure, interpret, and analyze the financial health of Islamic financial institutions.
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