NON HALAL INCOME: CRITICAL OF ACCOUNTING TREATMENT, SOURCE AND UTILIZATION AT BANK ACEH SYARIAH

The purpose of this study is to examine the sources non-halal income and its usage in Aceh Sharia banking, as well critique use sources. This research employs a qualitative method with critical approach consistency banking compliance Islamic principles. results show that Bank's use, measurement, presentation, disclosure financial information are line PSAK 101. Bank obtains from placing funds non-sharia banks earning interest used fund social activities. creates paradox for sharia encourage people migrate while their mostly placed public purposes enhance positive image banking.