PERLAKUAN AKUNTANSI TERHADAP DENDA KARTU KREDIT BANK SYARIAH PADA PT. BANK BNI SYARIAH CABANG SURABAYA

Abstract

In Indonesia there are two Islamic credit card, Dirham card first and the
second is Hasanah BNI card. Issuance of Islamic credit cards is a new product
that is still many people who do not understand about this Islamic credit card.
Here the authors chose to use the card as research hasanah to discuss about the
accounting treatment of credit card fine of Islamic banks. There are many
differences between a conventional credit card and credit card syariah, from
interest and penalties provided. The result is derived from fines penalties due on a
conventional credit card entry in the company's revenue, but the fines imposed on
the due date of payment on a credit card in the budget Islamic virtue or in
donated funds, and fines are called ta'widh.
keywords : credit card syariah and fine