Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya

Ilham Illahi

Abstract


Islamic banking in Indonesia runs its activities using the concept of sharia based on the Qur'an and Al-Hadis. The sacred foundation should have an impact on the quality of financial statements that are higher than conventional banking. However, the facts that occur indicate a contradiction in the findings of researchers related to earnings management practices that occur in Islamic banking. This study describes these contradictions for answering the phenomenon of earnings management in Islamic banking. This research uses literature study to discuss the formulation of the problem. The results of the discussion found the existence of earnings management practices in Islamic banking . The mitigation that can be done by Islamic banking is the maximum application of corporate governance  and using the services of qualified and reputable auditors to examine the bank's financial statements.

 

Perbankan syariah di Indonesia menjalankan kegiatannya menggunakan konsep syariah yang berlandaskan kepada Al- quran dan Al-hadist. Landasan yang suci tersebut seharusnya berdampak kepada kualitas laporan keuangan yang lebih tinggi dibandingkan perbankan konvensional. Namun, fakta yang terjadi menunjukkan adanya kontradiksi temuan peneliti terkait dengan praktik manajemen laba yang terjadi pada perbankan syariah. Penelitian ini menguraikan kontradiksi tersebut sekaligus menjawab mengenai fenomena manajemen laba pada perbankan syariah. Penelitian ini menggunakan studi literature untuk membahas rumusan masalah. Hasil dari pembahasan ditemukan adanya praktik manajemen laba pada perbankan syariah.  Adapun mitigasi yang bisa dilakukan oleh perbankan syariah ialah penerapan corporate governance secara maksimal serta menggunakan jasa auditor yang berkualitas dan bereputasi untuk memeriksa laporan keuangan bank.


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DOI: http://dx.doi.org/10.30983/es.v3i2.2553

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