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Plagiarism Scan Report

Report Genrated Date 10 Oct, 2017
Plagiarism Status 100% Unique
Total Words 386
Total Characters 2595
Any Ignore Url Used

Content Checked For Plagiarism:

The most important two eatures o Islamic accounting is based on Islamic shariah
compliance and Islamic accounting does not apply to the element o riba and interest in
the transaction. These eatures play important role in Islamic accounting because ensuring

the rights o all involved in Islamic inancial activities are protected and the activities o
in lows and out lows o unds, especially in Islamic banks are controlled. In addition, the
Islamic accounting management is more organized in addition to providing inancial

statements to be re erred by all involved. In accounting Islam, every human being is
responsible or being honest in applying every transaction made. Human beings are also
responsible or practicing justice in any organizational and community action and
prioritizing the truth and not concealing any deviation or manipulation in the company.


Based on these important eatures in Islamic accounting, Bank Muamalat apply their
concept in operation which included Islamic shariah compliance. It is because all the
operation in bank whether money-saving or inancing business is done on the basis o

Shariah law or at least without violating the prohibitions which Allah S.W.T. has applied
through the Sharia law. The use o this principle also includes other bank transactions such
as remittance, security letters, credit letters and oreign exchange transactions. The main

duties and responsibilities o the Shariah Committee in bank muamalat .

The Bank muamalat operating in accordance with the principles o syariah by being
advised by an authoritarian syariah adviser emphasizes the business concept, in wholesale,
that the orm o business al- musharakah and al-mudharabah as its main business activity,

rather than retail as practiced by conventional institutions. Bank Muamalat as a trading

inancial institution whose operations are based on Islamic principles then it must be
supervised by an authorized body to monitor its travel and supervision, rom the
determination o the type o product, its production and operations, and the provisions o
the Shariah principles applicable to something product. This means Shariah supervision is a
board or committee established under the special law to examine and supervise the
operation o Islamic banking where such a board or committee does not exist in
conventional banking as there is no need. According to the provisions o Islamic Banking
Act 1983 clearly mentioned the requirements o the Shariah board or committee or
Islamic banking.

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