Understanding of Sharia-based Financial Accounting
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Oct 1, 2022
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Abstract
This study aims to explore various sources of information related to understanding Islamic sharia-based financial accounting. The author believes that quite a several studies have been carried out that discuss the issue of Islamic financial accounting. However, very few have discussed it to deepen and sharpen their understanding of Islamic accounting, considering that most of the Indonesian population is Muslim and currently carrying out Islamic law both conventionally and personally. To enrich this study, we conducted data searches on publications in the form of books and journal scientific articles, which we studied carefully, involving coding of data evaluation data and drawing conclusions that meet the elements of high validity. After a series of studies and discussions, we can conclude that understanding Islamic-based accounting is essential for Muslims. This is related to many economical options that offer each other benefits and conveniences today. However, Muslims do not only look at the benefits but also the economic system must follow life's guidelines, namely the Qur'an and hadith. Thus, these findings strengthen reading comprehension and complement further studies.
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How to Cite
Erwindiawan, E., Liestyowati, L., Budiarti Mustika Sari, V., Temalagi, S., & Leon, H. (2022). Understanding of Sharia-based Financial Accounting. Enrichment : Journal of Management, 12(4), 2582-2591. https://doi.org/10.35335/enrichment.v12i4.706
References
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Alserhan, B. A. (2017). The Principles of Islamic Marketing. Routledge. https://doi.org/10.4324/9781351145688
Altarawneh, G., & Lucas, M. (2012). Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries. Journal of Islamic Accounting and Business Research, 3(2), 99–120. https://doi.org/10.1108/17590811211265920
Alzahrani, M., & Megginson, W. L. (2017). Finance as Worship: A Survey of Islamic Finance Research (SSRN Scholarly Paper No. 2967619). https://doi.org/10.2139/ssrn.2967619
Antonio, M. S., & Mukhlisin, M. (2013). Analysis on Determinants in Implementation of Accounting Standards for Islamic Financial Institutions; Narrative Study between United Kingdom and Indonesia. Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe 26-28 July.
Arwani, A. (2020). Challenges And Prospect To Islamic Accoutants Take On Industrial Revolution 4.0. Jurnal Akuntansi Indonesia, 9(2), 88. https://doi.org/10.30659/jai.9.2.85-105
Baehaqi, A., Birton, M. N. A., & Hudaefi, F. A. (2020). Time value of money in Islamic accounting practice: A critical analysis from maqāṣid al-Sharī‘ah. Journal of Islamic Accounting and Business Research, 11(9), 2035–2052. https://doi.org/10.1108/JIABR-09-2018-0155
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Ben Abd El Afou, R. (2017). Knowledge of Islamic accounting among professionals: Evidence from the Tunisian context. Journal of Islamic Accounting and Business Research, 8(3), 304–325. https://doi.org/10.1108/JIABR-03-2015-0008
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Gunawan, N., Ahmad, A., & Muldani, V. (2022). Challenges For Accounting Professionals In The Digital Age In Indonesia. Eqien - Jurnal Ekonomi dan Bisnis, 11(1), 1208–1214. https://doi.org/10.34308/eqien.v11i1.814
Halim, H. A. (2017). Understanding and awareness of Islamic accounting: The case of Malaysian accounting undergraduates. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 33–39.
Hamid, S. S. (2015). Re-Reading of the Fundamentals of Islamic Finance: Principles of Contract Law, Riba and Gharrar in Light of the Masqasid al Sharia and Maslaha Principle. Journal of Islamic State Practices in International Law, 11, 37.
Islam, M. T., Rahman, M., & Saha, S. (2022). Reforms of Corporate Governance Codes in Bangladesh: Developments and Future Directions. Journal of Risk and Financial Management, 15(8), 347. https://doi.org/10.3390/jrfm15080347
Kamla, R., & Alsoufi, R. (2015). Critical Muslim Intellectuals’ discourse and the issue of ‘Interest’ (ribā): Implications for Islamic accounting and banking. Accounting Forum, 39(2), 140–154. https://doi.org/10.1016/j.accfor.2015.02.002
Khalid, J., Ram, B., Mohamed Soliman, M. S., Ali, A., Khalee, M., & Islam, M. S. (2018). Promising digital university: A pivotal need for higher education transformation. International Journal of Management in Education, 12, 264. https://doi.org/10.1504/IJMIE.2018.092868
Lestari, R. (2020). Analysis of Quality of Management Accounting Information System to Improve the Implementation of Good Corporate Governance Principles (Case of Sharia Commercial Banks in Bandung City). Research Journal of Finance and Accounting, 11(6), 85–89.
Manullang, S. O., Mardani, M., Hendriarto, P., & Aslan, A. (2021). Understanding Islam and The Impact on Indonesian Harmony and Diversity: Al-Ulum, 21(1), Article 1. https://doi.org/10.30603/au.v21i1.2188
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Mubtadi, N. A. (2019). Analysis Of Islamic Accountability And Islamic Governance In Zakat Institution. Hasanuddin Economics and Business Review, 3(1), 1–12. https://doi.org/10.26487/hebr.v3i1.1544
Muhammad, R., & Nugraheni, P. (2022). Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective. SAGE Open, 12(1), 21582440221079840. https://doi.org/10.1177/21582440221079838
Mulawarman, A. D., & Kamayanti, A. (2018). Towards Islamic Accounting Anthropology: How secular anthropology reshaped accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629–647. https://doi.org/10.1108/JIABR-02-2015-0004
Muthoifin, M. (2022). Islamic Accounting: Ethics Concerning the Recording of Debts and Receivables in the Qur’an Surah Al-Baqarah Verse: 282. Proceeding of The URECOL, 8–19.
Nadilla, T., & Hidayanti, A. (2021). Opportunities And Challenges Of Sharia Accounting Development. UPP & Corolla International Conference, 1(1), 106–109.
Najeeb, S. F., & Ibrahim, S. H. M. (2014). Professionalizing the role of Shari’ah auditors: How Malaysia can generate economic benefits. Pacific-Basin Finance Journal, 28, 91–109. https://doi.org/10.1016/j.pacfin.2013.10.009
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Nurdin, N., & Yusuf, K. (2020). Knowledge management lifecycle in Islamic bank: The case of syariah banks in Indonesia. International Journal of Knowledge Management Studies, 11, 59. https://doi.org/10.1504/IJKMS.2020.105073
Nurlaila, N. (2015). Islamic accounting concept in al-Qur’an and its implementation in Indonesia (hlm. 62–79). PPMI in EGYPT. http://repository.uinsu.ac.id/264/
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Polas, M., Muhibbullah, M., & Bhattacharjee, A. (2020). Is Bitcoin Halal or Haram in the Islamic Banking and Finance? An Overview. 1, 96–104.
Privitera, G. J. (2022). Research Methods for the Behavioral Sciences. SAGE Publications.
Putra, P. (2015). Analisis tingkat pemahaman mahasiswa terhadap pernyataan standar akuntansi keuangan Syariah Psak-Syariah. JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 6(1), 38–50.
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Rahmi, A. N. (2021). Sharia Accounting Literation And Frauds Preventive On Financial Reporting In Sharia Financial Institutions. Islamiconomic: Jurnal Ekonomi Islam, 12(1), Article 1. https://doi.org/10.32678/ijei.v12i1.283
Rawwash, H., Masad, F., Enaizan, O., Eneizan, B., Adaileh, M., Saleh, A., & Almestarihi, R. (2020). Factors affecting Jordanian electronic banking services. Management Science Letters, 10(4), 915–922.
Rezaei, M. (2018). Islamic Accounting laws or Islamic laws in Accounting. European Journal of Islamic Finance, 11, Article 11. https://doi.org/10.13135/2421-2172/2631
Riza, A. F. (2019). Customer acceptance of digital banking in Islamic bank: Study on millennial generation. Proceeding of Conference on Islamic Management, Accounting, and Economics, 66–74.
Sahrullah, S., Abubakar, A., & Khalid, R. (2022). Analisis Penerapan Prinsip Akuntansi Berdasarkan Surah Al-Baqarah Ayat 282. SEIKO : Journal of Management & Business, 5(1), 325–336. https://doi.org/10.37531/sejaman.v5i1.2024
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Siswantoro, D. (2018). Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(3), 434–447. https://doi.org/10.1108/JIABR-11-2013-0040
Sohn, B. K. (2017). Phenomenology and qualitative data analysis software (QDAS): A careful reconciliation. Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 18(1), 1–13.
Suazhari, S. (2015). Pengaruh Pemahaman Manajer Tentang Standar Akuntansi Keuangan Syariah Dan Peran Dewan Pengawas Syariah Terhadap Kualitas Laporan Keuangan Bprs Di Aceh. Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec, 1(1), 1–8. https://doi.org/10.24815/jped.v1i1.6516
Sudarmo, S., Arifin, A., Pattiasina, P. J., Wirawan, V., & Aslan, A. (2021). The Future of Instruction Media in Indonesian Education: Systematic Review. AL-ISHLAH: Jurnal Pendidikan, 13(2), 1302–1311. https://doi.org/10.35445/alishlah.v13i2.542
Sutton, J., & Austin, Z. (2015). Qualitative Research: Data Collection, Analysis, and Management. The Canadian Journal of Hospital Pharmacy, 68(3), 226. https://doi.org/10.4212/cjhp.v68i3.1456
Uyar, A., Kuzey, C., Güngörmüs, A. H., & Alas, R. (2015). Influence of theory, seniority, and religiosity on the ethical awareness of accountants. Social Responsibility Journal, 11(3), 590–604. https://doi.org/10.1108/SRJ-06-2014-0073
Velayutham, S. (2014). “Conventional” accounting vs “Islamic” accounting: The debate revisited. Journal of Islamic Accounting and Business Research, 5(2), 126–141. https://doi.org/10.1108/JIABR-05-2012-0026
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Ahmad Saifuddin, W. (2020). Contributions of Muslim Scientists in the Field of Accounting (SSRN Scholarly Paper No. 3554499). https://papers.ssrn.com/abstract=3554499
Ahyani, H. (2021). The Comparison Of Sharia Auditing And Sharia Accounting In The Era Of Industrial Revolution 4.0. Oikonomika : Jurnal Kajian Ekonomi Dan Keuangan Syariah, 2(1), 24–38. https://doi.org/10.53491/oikonomika.v2i1.3
Alkali, I., Alkali, M., & Aliyu, A. (2017). Islamic accounting reporting and economic development: Nigerian perspective. Accounting, 3(4), 211–220.
Alserhan, B. A. (2017). The Principles of Islamic Marketing. Routledge. https://doi.org/10.4324/9781351145688
Altarawneh, G., & Lucas, M. (2012). Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries. Journal of Islamic Accounting and Business Research, 3(2), 99–120. https://doi.org/10.1108/17590811211265920
Alzahrani, M., & Megginson, W. L. (2017). Finance as Worship: A Survey of Islamic Finance Research (SSRN Scholarly Paper No. 2967619). https://doi.org/10.2139/ssrn.2967619
Antonio, M. S., & Mukhlisin, M. (2013). Analysis on Determinants in Implementation of Accounting Standards for Islamic Financial Institutions; Narrative Study between United Kingdom and Indonesia. Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe 26-28 July.
Arwani, A. (2020). Challenges And Prospect To Islamic Accoutants Take On Industrial Revolution 4.0. Jurnal Akuntansi Indonesia, 9(2), 88. https://doi.org/10.30659/jai.9.2.85-105
Baehaqi, A., Birton, M. N. A., & Hudaefi, F. A. (2020). Time value of money in Islamic accounting practice: A critical analysis from maqāṣid al-Sharī‘ah. Journal of Islamic Accounting and Business Research, 11(9), 2035–2052. https://doi.org/10.1108/JIABR-09-2018-0155
Bananuka, J., Kaawaase, T. K., Kasera, M., & Nalukenge, I. (2019). Determinants of the intention to adopt Islamic banking in a non-Islamic developing country: The case of Uganda. ISRA International Journal of Islamic Finance, 11(2), 166–186. https://doi.org/10.1108/IJIF-04-2018-0040
Ben Abd El Afou, R. (2017). Knowledge of Islamic accounting among professionals: Evidence from the Tunisian context. Journal of Islamic Accounting and Business Research, 8(3), 304–325. https://doi.org/10.1108/JIABR-03-2015-0008
Biondi, Y., & Soverchia, M. (2014). Accounting Rules for the European Communities: A Theoretical Analysis. Accounting, Economics and Law, 4(3), 179–214. https://doi.org/10.1515/ael-2013-0063
Diomande, O. (2020). Fundamentals of Islamic Finance and Easy Access to Credit. Theoretical Economics Letters, 10(4), 978–996. https://doi.org/10.4236/tel.2020.104057
Elasrag, H. (2019). Blockchains for islamic finance: Obstacles & challenges.
Elgharbawy, A. (2020). Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar. Journal of Islamic Accounting and Business Research, 11(8), 1555–1581. https://doi.org/10.1108/JIABR-06-2018-0080
Ellitan, L. (2020). Competing in the Era of Industrial Revolution 4.0 and Society 5.0. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 10(1), 1–12. https://doi.org/10.30588/jmp.v10i1.657
Fathonih, Ah., Anggadwita, G., & Ibraimi, S. (2019). Sharia venture capital as financing alternative of Muslim entrepreneurs: Opportunities, challenges and future research directions. Journal of Enterprising Communities: People and Places in the Global Economy, 13(3), 333–352. https://doi.org/10.1108/JEC-11-2018-0090
Fitaloka, D. G., Wulpiah, W., & Marheni, M. (2022). Analisis Tingkat Pemahaman Mahasiswa Terhadap PSAK No. 101 Laporan Keuangan Syariah (Studi Pada Mahasiswa Akuntansi Syariah IAIN Syaikh Abdurrahman Siddik Bangka Belitung). JYRS: Jurnal Online Mahasiswa Program Studi Fakultas Syariah dan Ekonomi Islam, 3(1), 46–60.
Gallhofer, S., Haslam, J., & Kamla, R. (2011). The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria. Critical Perspectives on Accounting, 22(4), 376–395. https://doi.org/10.1016/j.cpa.2010.09.003
Gunawan, N., Ahmad, A., & Muldani, V. (2022). Challenges For Accounting Professionals In The Digital Age In Indonesia. Eqien - Jurnal Ekonomi dan Bisnis, 11(1), 1208–1214. https://doi.org/10.34308/eqien.v11i1.814
Halim, H. A. (2017). Understanding and awareness of Islamic accounting: The case of Malaysian accounting undergraduates. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 33–39.
Hamid, S. S. (2015). Re-Reading of the Fundamentals of Islamic Finance: Principles of Contract Law, Riba and Gharrar in Light of the Masqasid al Sharia and Maslaha Principle. Journal of Islamic State Practices in International Law, 11, 37.
Islam, M. T., Rahman, M., & Saha, S. (2022). Reforms of Corporate Governance Codes in Bangladesh: Developments and Future Directions. Journal of Risk and Financial Management, 15(8), 347. https://doi.org/10.3390/jrfm15080347
Kamla, R., & Alsoufi, R. (2015). Critical Muslim Intellectuals’ discourse and the issue of ‘Interest’ (ribā): Implications for Islamic accounting and banking. Accounting Forum, 39(2), 140–154. https://doi.org/10.1016/j.accfor.2015.02.002
Khalid, J., Ram, B., Mohamed Soliman, M. S., Ali, A., Khalee, M., & Islam, M. S. (2018). Promising digital university: A pivotal need for higher education transformation. International Journal of Management in Education, 12, 264. https://doi.org/10.1504/IJMIE.2018.092868
Lestari, R. (2020). Analysis of Quality of Management Accounting Information System to Improve the Implementation of Good Corporate Governance Principles (Case of Sharia Commercial Banks in Bandung City). Research Journal of Finance and Accounting, 11(6), 85–89.
Manullang, S. O., Mardani, M., Hendriarto, P., & Aslan, A. (2021). Understanding Islam and The Impact on Indonesian Harmony and Diversity: Al-Ulum, 21(1), Article 1. https://doi.org/10.30603/au.v21i1.2188
Mishra, D. M. K. (2019). Financial Literacy and Education for Improving Financial Skills (SSRN Scholarly Paper No. 3488670). https://doi.org/10.2139/ssrn.3488670
Mubtadi, N. A. (2019). Analysis Of Islamic Accountability And Islamic Governance In Zakat Institution. Hasanuddin Economics and Business Review, 3(1), 1–12. https://doi.org/10.26487/hebr.v3i1.1544
Muhammad, R., & Nugraheni, P. (2022). Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective. SAGE Open, 12(1), 21582440221079840. https://doi.org/10.1177/21582440221079838
Mulawarman, A. D., & Kamayanti, A. (2018). Towards Islamic Accounting Anthropology: How secular anthropology reshaped accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629–647. https://doi.org/10.1108/JIABR-02-2015-0004
Muthoifin, M. (2022). Islamic Accounting: Ethics Concerning the Recording of Debts and Receivables in the Qur’an Surah Al-Baqarah Verse: 282. Proceeding of The URECOL, 8–19.
Nadilla, T., & Hidayanti, A. (2021). Opportunities And Challenges Of Sharia Accounting Development. UPP & Corolla International Conference, 1(1), 106–109.
Najeeb, S. F., & Ibrahim, S. H. M. (2014). Professionalizing the role of Shari’ah auditors: How Malaysia can generate economic benefits. Pacific-Basin Finance Journal, 28, 91–109. https://doi.org/10.1016/j.pacfin.2013.10.009
Neuwirth, A. (2019). The Qur’an and Late Antiquity: A Shared Heritage. Oxford University Press.
Nurdin, N., & Yusuf, K. (2020). Knowledge management lifecycle in Islamic bank: The case of syariah banks in Indonesia. International Journal of Knowledge Management Studies, 11, 59. https://doi.org/10.1504/IJKMS.2020.105073
Nurlaila, N. (2015). Islamic accounting concept in al-Qur’an and its implementation in Indonesia (hlm. 62–79). PPMI in EGYPT. http://repository.uinsu.ac.id/264/
Omar Farooq, M. (2012). Exploitation, profit and the riba‐interest reductionism. International Journal of Islamic and Middle Eastern Finance and Management, 5(4), 292–320. https://doi.org/10.1108/17538391211282818
Polas, M., Muhibbullah, M., & Bhattacharjee, A. (2020). Is Bitcoin Halal or Haram in the Islamic Banking and Finance? An Overview. 1, 96–104.
Privitera, G. J. (2022). Research Methods for the Behavioral Sciences. SAGE Publications.
Putra, P. (2015). Analisis tingkat pemahaman mahasiswa terhadap pernyataan standar akuntansi keuangan Syariah Psak-Syariah. JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 6(1), 38–50.
Rahman, R., Sakti, A. W., Widya, R. N., & Yugafiati, R. (2019). Elementary Education Literacy in the Era of Industrial Revolution 4.0. 190–193. https://doi.org/10.2991/icollite-18.2019.41
Rahmi, A. N. (2021). Sharia Accounting Literation And Frauds Preventive On Financial Reporting In Sharia Financial Institutions. Islamiconomic: Jurnal Ekonomi Islam, 12(1), Article 1. https://doi.org/10.32678/ijei.v12i1.283
Rawwash, H., Masad, F., Enaizan, O., Eneizan, B., Adaileh, M., Saleh, A., & Almestarihi, R. (2020). Factors affecting Jordanian electronic banking services. Management Science Letters, 10(4), 915–922.
Rezaei, M. (2018). Islamic Accounting laws or Islamic laws in Accounting. European Journal of Islamic Finance, 11, Article 11. https://doi.org/10.13135/2421-2172/2631
Riza, A. F. (2019). Customer acceptance of digital banking in Islamic bank: Study on millennial generation. Proceeding of Conference on Islamic Management, Accounting, and Economics, 66–74.
Sahrullah, S., Abubakar, A., & Khalid, R. (2022). Analisis Penerapan Prinsip Akuntansi Berdasarkan Surah Al-Baqarah Ayat 282. SEIKO : Journal of Management & Business, 5(1), 325–336. https://doi.org/10.37531/sejaman.v5i1.2024
Sima, V., Gheorghe, I. G., Subić, J., & Nancu, D. (2020). Influences of the industry 4.0 revolution on the human capital development and consumer behavior: A systematic review. Sustainability, 12(10), 4035.
Siswantoro, D. (2018). Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(3), 434–447. https://doi.org/10.1108/JIABR-11-2013-0040
Sohn, B. K. (2017). Phenomenology and qualitative data analysis software (QDAS): A careful reconciliation. Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 18(1), 1–13.
Suazhari, S. (2015). Pengaruh Pemahaman Manajer Tentang Standar Akuntansi Keuangan Syariah Dan Peran Dewan Pengawas Syariah Terhadap Kualitas Laporan Keuangan Bprs Di Aceh. Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec, 1(1), 1–8. https://doi.org/10.24815/jped.v1i1.6516
Sudarmo, S., Arifin, A., Pattiasina, P. J., Wirawan, V., & Aslan, A. (2021). The Future of Instruction Media in Indonesian Education: Systematic Review. AL-ISHLAH: Jurnal Pendidikan, 13(2), 1302–1311. https://doi.org/10.35445/alishlah.v13i2.542
Sutton, J., & Austin, Z. (2015). Qualitative Research: Data Collection, Analysis, and Management. The Canadian Journal of Hospital Pharmacy, 68(3), 226. https://doi.org/10.4212/cjhp.v68i3.1456
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