Optimalisasi Penggunaan Safe Deposit Box pada Bank Syariah dalam Menerapkan Prinsip-Prinsip Akuntansi Syariah

Abstract

Safe Deposit Boxes (SDBs) are one of the Islamic banking products that are useful as a means for customers to deposit valuable items or money. However, their use does not yet meet the provisions and rules of Islamic accounting principles. Banks are often negligent in carrying out their custodial duties, as evidenced by cases of SDB break-ins, and there are still many people who are not satisfied with the use of SDB products. Data analysis and measurement used a qualitative and descriptive approach. The type and strategy of discovery was classified as a case study, conducted as field research at Bank Syariah Indonesia (BSI), Jalan Demang Lebar Daun Palembang, using purposive sampling. The results of the study show that selectivity in choosing SDB users is still not objective, as there are still many people who urgently need SDB in the queue. The optimization of SDB usage has not fully complied with the principles of Islamic accounting, namely transparency in selecting users who urgently need SDB products, trustworthiness, and fairness in selecting users who are in dire need. In terms of responsibility, this Islamic bank is still classified as very good, with no negligence in access or misuse of SDB. In terms of integrity and responsibility, this Islamic bank fully complies with Islamic accounting principles, but in terms of trustworthiness, transparency, and fairness, it has not yet implemented Islamic accounting principles. This is indicated by the fact that many people with urgent needs are still unable to use this SDB product.