THE 1 ST – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC)

Yani, Ahmad and Saputra, Aulia (2023) THE 1 ST – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC). In: Conference Book Chapter Shari'a Accounting. Manipal International University and Association of Indonesian Accounting Lecturers.

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Abstract

IMPLEMENTATION 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 Aceh

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