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THE 1 ST – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC)
Full text linkIMPLEMENTATION OF AAOIFI (ACCOUNTING AND AUDITING FOR
ISLAMIC FINANCIAL INSTITUTION) IN ISLAMIC BANKING
INDONESIA
ABSTRACT
Islamic banking currently provides comprehensive products and services like
conventional banks, but with different Islamic principles. Therefore, The purpose
of this paper is to analyze the extent to which Indonesian Islamic banking has
adopted AAOIFI (Accounting and Auditing for Islamic Financial Institution)
standards in its financial reporting. This study uses the annual reports of Islamic
banking in Indonesia for 2020-2022 obtained from 12 Islamic banks in Indonesia
and sampled. This study aims to measure the suitability of 3 Islamic banking
products in Indonesia, namely murabahah, mudharabah and musyarakah. The data
collection method in this research is library research. The data analysis used is
descriptive statistics. This study found that Islamic banking disclosures related to
murabahah, mudharabah and musyarakah are still relatively low. There is no
difference in the level of alignment between 2020-2022, with murabahah having
the highest average level of difference among the three Islamic banking products.
Keywords: Murabahah; Mudharaba; Musyarakah; Islamic Banking; AAOIFI
(Accounting And Auditing For Islamic Financial Institutions)
IMPLEMENTATION OF PSAK NO.109 CONCERNING FINANCIAL
REPORTING FOR ZAKAT, INFAQ, SADAQAH AT LAZISMU ACEH
ABSTRACT
The Aceh Amil Zakat Infaq and Sadaqoh Muhammadiyah Institution (LAZISMU)
is a non-governmental organization engaged in the non-profit public sector.
LAZISMU, which has earned the trust of the community in carrying out its
activities, collects and distributes ZIS according to PSAK109, as a form of
responsibility to the community.This study aims to determine the financial reports
prepared by LAZISMU starting from measuring and recording both receipts and
distribution to produce financial reports that can be trusted. In this study,
researchers used qualitative research methods, namely collecting data by
conducting interviews and collecting documentation. The results of this study
indicate that LAZISMU's financial statements include statements of financial
position, cash flow reports, and reports of changes in funds. However, the financial
statements according to PSAK 109 consist of a statement of financial position, a
statement of cash flows, a report on changes in funds, a report on changes in assets
under management, and notes to financial statements. while the report on changes
in assets under management is very important in the financial statements to assess
the assets under management at LAZISMU, both current assets and non-current
assets. and notes to financial statements are also important elements for presenting
a narrative explanation, or a detailed list of other financial statements.
Keywords : Statement of Financial Accounting Standards No. 109, Financials
Reporting For Zakat, Infaq, Alms, Lazismu Ace
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