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
Penulis: Devianita Nuke
Mawardhika
Kode Jurnal: jpakuntansidd130028
