Implementation of Kafalah Accounting in Indonesian Banking

Abstrak

kafalah financing in Indonesia, the presentation in the financial statements of Islamic banking in Indonesia. This study uses a type of field research with a qualitative approach. Data sources are divided into two, primary and secondary. Primary data was collected from interviews with banking parties, namely the operational unit managers of Bank BSI, Bank Muamalat and Bank NTB Syariah. While the secondary data is taken from the Financial Reports issued by Bank BSI, Bank Muamalat, Bank NTB Syariah. Methods of data collection is done by interview, observation, and documentation. While the data analysis includes the analysis technique used is domain analysis. Through this technique, the researcher will determine the included terms, covered terms and semantic relations. Technically, the data will be processed through three stages, namely reduction, display and drawing conclusions. The results showed that the Kafalah Financing Contract had been sold to Bank customers and sold in the market but the accounting records did not show any financial statements with the Kafalah Financing account. So that some parties related to the financial statements are deemed necessary to provide corrections to the Islamic banking financial statements.