Hermeneutica Hybrid Contract in Syaria Accounting Perspective
Abstract
The purpose of this study is to find out how the concept of hybrid contract is perceived amongst Muslim communities in Islamic banking. The hybrid contract concept was an innovative Islamic banking product designed to fulfill the needs of banking transactions in sharia banks. A transaction in a financial institution must not be separated from a set of financial statements in the accounting system. A Sharia-operated bank must apply the concept of sharia accounting, including accounting records of hybrid contract transactions. Using the qualitative method of hermeneutic phenomenology, this study concludes that in practice, the accounting records at the beginning of the transactions of “murabahah bil wakalah” (Syariah transaction) reflect directly on the ownership of the assets of murabaha by the bank. Whereas, before the asset belongs to the bank (which is represented by the customer), there is a previous contract that is “wakalah”. The occurrence of this wakalah contract is not included in accounting records. Therefore, if one only looks at the accounting records of a bank, it is impossible to gain a clear overview of a transaction with the agreement “murabahah bil wakalah”. Whereas, in accounting calculation using the “musyarakah mutanaqisah” contract, accounting treatment that acknowledged the financing of musyarakah, then in its presentation, there is certainly a Financial Position Report (balance sheet) showing the financing musyarakah as a whole.
Keywords: Hybrid Contract, Sharia Accounting, Accounting Recording
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